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Town of Webb Union Free School District – Fund Balance (2016M-140)
Town of Webb Union Free School District Fund Balance 2016M140
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Niagara Falls City School District – Fuel Accountability (2015M-178)
… of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities … contractor did not reimburse the District for all fuel used for non-District purposes. District officials permitted the contractor to control the entire fuel accountability process. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Town of Vestal – Capital Acquisitions (2013M-78)
… Findings Town officials did not always properly plan and finance the acquisition of capital assets and projects. The … fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … governed by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded … adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with … IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 … amount of available fund balance and reserves appropriated to fund future budgets and retain a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Erin – Town Clerk and Justice Operations (2016M-315)
… accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. The … Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through … year total approximately $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the … adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, or …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for proper district purposes. However, the board’s failure to adequately audit claims and approve the abstract prior to the treasurer making payment on the claims creates a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsFund Financial Data – 2022 Financial Condition Report
… normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also did not: accurately …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsCooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107