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Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the availability of fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Comptroller DiNapoli Releases State Audits
… (DEC): Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) Auditors found DEC … very time-consuming process and billing frequency for each site is about once a year at most. In addition, the bills do … did not include the most recent three to seven months of site costs. They also looked up the amount of costs incurred …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-7
… BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds … LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes of a town improvement …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Audits
… by Palladia and, for the 3 fiscal years ended June 30, 2018, Palladia claimed $2,508,682 in expenses that did …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsWestchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … Provide adequate oversight of the investment program to ensure that all investments are made in the County’s best …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from … million in actual and potential Medicaid overpayments to out-of-state providers for such ambulatory surgery …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Dalton-Nunda Central School District – Financial Management (2020M-92)
… realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials did … realistic budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not … by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State … of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWest Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68