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Accounts Payable Advisory No. 25
… Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCircleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal … bank reconciliations. Bills paid between Company meetings are not included in the Treasurer’s report because the report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mSullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County … 2012 through August 21, 2013. Background Sullivan County has a population of 77,800 and is located in the southeastern … procedures to ensure exemptions claimed by establishments are proper. The contract between the County and the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… organizations, other governmental units or other funds. Key Findings The Treasurer could not determine the source or … funds to ensure the timely disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Washingtonville Central School District – Financial Condition (2017M-129)
… the 2016-17 fiscal year totaled approximately $87 million. Key Findings The Board’s adopted budgets overestimated … caused the fund balance to exceed the statutory maximum. Key Recommendations Adopt budgets that represent the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant … in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … through 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s … million for the 2013 fiscal year. Key Findings The Board has adopted budgets that consistently underestimated revenues … a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… did not certify that their families had not received cash welfare assistance in the previous 12 months. Key … head of household certifying their family has not received welfare assistance within the previous 12 months. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Speculator – Financial Condition (2013M-381)
… Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through … $1.7 million. Key Findings The Board did not develop sound revenue budget estimates. Unplanned operating deficits … and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Saranac Central School District – Investment Program (2023M-89)
… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementState Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Did the Village of Asharoken Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for the period July 1, 2015 through March 31, 2017. … The Director and Assistant Director audit claims but are not independent of the purchasing and check signing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking … totaled approximately $1.3 million. Key Findings The Board has not adopted comprehensive written policies or adequately …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … effectively managed the District’s financial condition for the period July 1, 2015 through February 28, 2017. … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for the period June 1, 2013 through July 8, 2015. Background … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166