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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The director did not maintain complete records to account for the fees collected from each program and did not maintain records of sales or make regular bank deposits for money collected from the soccer concession stand. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Divorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – En-Con Police Officers Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund …
https://www.osc.ny.gov/retirement/publications/1822/divorceWest Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and … July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, and … did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … control weaknesses were also communicated confidentially to officials . Officials did not: Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The … Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… not prepared. Crucial financial reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Fiscal Stress Monitoring System Statistics
… information they can use to pursue corrective actions in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress Monitoring System – … display the percentage of municipalities that did not file in time to receive a fiscal stress score. Selecting a county …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Granted an ineligible exemption and did not correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by local law or …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216