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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
… capital needs or considered the impact they will have on Town operations or how they will fund these needs. As of … capital reserve funds have zero balances. However, based on discussions with the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has … water meters the Town is billed for are older than five years, and Village officials found that the old meters they … fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialGoshen Central School District – Financial Condition (2017M-46)
Goshen Central School District Financial Condition 2017M46
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Freeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, … expenditures from the special aid fund, which is used to account for and report programs supported in whole or in …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Chittenango Central School District – Financial Management (2016M-294)
… District officials did not develop reasonable budgets or effectively manage the District’s financial condition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesLowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… personally owned devices to Town computers, sanitation and disposal of electronic media, inventory and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250City of Olean – Budget Review (B1-13-2)
… liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … by statute. Key Recommendations Ensure that the potential water and sewer rate increases be authorized by the Common … appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Sagaponack Common School District - Fund Balance Management (2018M-53)
Sagaponack Common School District Fund Balance Management 2018M53
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Valley Stream and the Village of Washingtonville . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … not be conducting inspections of all eligible businesses in the county and fines are being imposed below the maximum …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Audit Finds Construction Delays in Public Housing Program Across New York State
… in October 2000 for kitchen and bathroom renovations, new sewer lines and sanitary sewer replacements. An additional $1 … $1.1 million, was for the construction of a new “community building.” The construction of a new community building was included in one of this project’s funding …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Year 2017-18 reached $79.3 billion, $4.9 billion, or 6.6 percent above the previous year, according to the state cash report released today by State Comptroller … year totaled $51.5 billion, a gain of $3.9 billion or 8.3 percent from 2016-17. Within that category, estimated …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18