Search
New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Statewide Local Sales Tax Collections Up More Than 21 Percent
… for July grow by double digits, ranging from 17.3% in Lewis County to 35.7% in Wayne County. During the last month …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… funds in the general fund from more than $304,500 as of Jan. 1, 2009 to less than $40,500 as of Dec. 31, 2013. The …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2East Islip Public Library – Cash Receipts (2017M-223)
… press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves … limits and reduce the amount of excess fund balance in a manner that benefits District residents. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306City of Niagara Falls – Financial Condition (2017M-170)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City Council, composed of five elected members, has …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Opinion 95-2
… PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as … to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Pride 2022
… western New York About Pride Month Each June, Pride month honors the anniversary of the Stonewall Inn riot and uplifts …
https://www.osc.ny.gov/pride-2022Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… and safeguarding of cash receipts received in the civil office. We also determined that various control … had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Mexico – Financial Management (2023M-170)
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Lockport – Justice Court (2018M-36)
Town of Lockport Justice Court 2018M36
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Churchville-Chili Central School District – Financial Management (2015M-354)
… the District’s financial management for the period July 1, 2012 through September 23, 2015. Background The … balances and planned uses, but does not address the establishment of each reserve, specific funding and expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Guilford – Budgeting (2023M-144)
… the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69