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DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… and 87 school districts. The system uses a 100 point scale to classify whether a municipality is in significant …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesVillage of Parish – Board Oversight (2012M-240)
… The Village of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the … all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … five claims totaling $6,258 were inappropriately paid in advance of Board audit. Although we did not identify any …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and … unreliable. The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the … written agreements had lapsed or no evidence was presented to indicate that an agreement was ever initiated with two of … Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Gardiner Fire District – Length of Service Award Program (2013M-265)
… were prepared. Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Oswego County – Transfer Station Cash Receipts (2015M-334)
… did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on the … Require attendants to document the quantity of garbage disposal stickers on hand at the beginning and end of the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Services (Madison County) District officials did not seek competition for seven professional services or … that stipulated the contract period, the services to be provided and the basis for compensation. Starpoint …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyAnnual Financial Report Filing Deadlines
… CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to [email protected] …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCity of Yonkers – Financial Operations (2017M-119)
… period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Ballston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… levels. Use the funds in the debt service fund to pay the related debt service expenditures. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly … Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total … did not ensure that the duties within the Treasurer’s office were adequately segregated and did not implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … District (District) and provides fire protection services to the District. The Department’s officers include a … which should provide policies and procedures relating to control of the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsHarpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances based on … Key Recommendations Design and implement procedures to address maintaining accurate leave records and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not … Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81