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Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial … 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. … Village of Homer Purchasing and Credit Cards 2017M112 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor … to grant an exemption or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for Authorizers [pdf] Online Services Enrollment Form [pdf] PARIS Help Desk Contact …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of … officials effectively managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days … receipts. City officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Margaretville Central School District – Financial Management (2020M-46)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key Findings The Board overestimated appropriations and appropriated … totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. When …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Bemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the same period in 2013, New York State … trend could again result in a record-breaking year of overtime hours and overtime pay,” DiNapoli said. “Our … more than $316 million on overtime in the first six months of 2014 a jump of $22 million over the same period in 2013 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … oversight, court records were unreliable. The court's bail amounts were understated for the current justices by … of $4,321, they were not entitled to accrue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-audits