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Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online … Town of Johnsburg Management Oversight and Online Banking 2013M6 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases Municipal Audits
… (Franklin County) Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. Auditors determined that the board … a policy to maintain a reasonable level of fund balance. In addition, the board has not adopted a long-term financial …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period last year, according to the July cash report issued today by … lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year earlier, a drop of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyDiNapoli Releases Bond Calendar for Third Quarter
… bond sales for New York State, New York City and their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … sales of $7.43 billion during the second quarter of 2025, and $6.41 billion during third quarter of 2024. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer … received from the Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Orange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … is located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRockland County Department of Social Services – Service Contracts (2014M-368)
… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Town of Preston - Financial Management (2018M-81)
… through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 … appropriations. During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). … Town has projects that will require significant funding in the coming years, Town officials have not developed fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Florida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… of our audit was to determine whether the Commission’s financial activities were properly recorded and reported, … adequate accounting records to report the Program’s financial activity. The Board cannot ensure that all Program … The Treasurer should routinely report the Program’s financial activity. The Youth Director should issue …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a … balance policy that establishes the level of fund balance to be maintained. Adopt budgets that include realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, … a formal plan for reserves, analyze all reserve balances to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of East Rockaway – Justice Court Operations (2017M-206)
… audit period totaled $491,788. Key Findings The Justice’s cash exceeded known liabilities by at least $1,963 each month between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, … bail account. Review cash receipt documentation included with deposits for completeness and accuracy. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Contract Advisory No. 22
… Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial … below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusSodus Central School District – Financial Management (2016M-392)
… The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321