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Fishers Island Union Free School District – Five Point Plan (2015M-320)
… District’s claims audit process and compliance with State legislation known as the Five Point Plan for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… August 31, 2015. Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Cazenovia Central School District – Financial Condition (2015M-327)
… million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The District set aside over $4.2 million in a variety …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Schenectady City School District – Financial Condition (2014M-168)
… within the statutory limit. Develop a plan for the repayment of RANs and for the long-term management of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school … Brighter Choice Charter Middle School for Girls Financial Operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
Village of Johnson City Oversight of Justice Court Operations 2015M29
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Manorville Fire District – Board Oversight and Fuel (2016M-411)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … County. The Authority, which provides low-income housing for qualified individuals, is governed by an appointed … Board of Commissioners. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
Town of Otselic Selected Financial Operations 2012M220
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Otisco Fire District – Financial Operations (2016M-415)
… The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in … of the Treasurer's records. The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Clarence Public Library – Audit of Claims (2016M-355)
… written claims audit policy. The Board President pre-signs blank checks and does not review the claims for which checks …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… provide resources. I hope that the new laws recommended by my office are helping communities pay storm expenses. Whether … contracts or report on recovery funds spent by the state, my office will continue to assist so that we can rebuild our …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversary