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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April … Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s overall …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

Comptroller DiNapoli Releases Municipal Audits

… operating surpluses totaling $2 million. Town of Pelham – Information Technology (Westchester County) The town …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)

… leaving 388 million gallons of unaccounted-for water. The cost of unaccounted-for water for 2011 is about $265,000. Key Recommendations Attend training courses for accounting that cover the preparation of …

https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Oswego County – Transfer Station Cash Receipts (2015M-334)

… Oswego County Transfer Station Cash Receipts 2015M334 …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334

Comptroller DiNapoli Releases School Audits

… County) District officials did not seek competition for seven professional services or insurance contracts with … contract period, the services to be provided and the basis for compensation. Starpoint Central School District – … employee benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0

Gardiner Fire District – Length of Service Award Program (2013M-265)

… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through … and recorded. Ensure that all points earned throughout the program year are adequately tracked, accurately recorded and … to audit the LOSAP and report within 270 days of the program year-end. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Seneca County – Water and Sewer Operations (2017M-4)

… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and … operations. Ensure written agreements are established with all municipal and commercial water and sewer customers and …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Annual Financial Report Filing Deadlines

… to reflect changes for certain municipalities resulting from the 2020 US Census population data. Changes in due dates … Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year end No extensions granted Cities: All … Population > 20,000 Towns: Population 5,000 - 19,999 90 days after fiscal year end 30-day extension possible. …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines

City of Yonkers – Financial Operations (2017M-119)

… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its … budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period … Town of Hempstead Industrial Development Agency and Valley Stream …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

New York Mills Union Free School District – Financial Management (2016M-107)

… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in … which operates one school with approximately 570 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

Mount Morris Central School District – Financial Condition (2014M-328)

… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … insurance reserve to cover the amount not available in unrestricted fund balance. Key Recommendations Carefully …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Harpursville Central School District – Financial Management (2013M-261)

… 2013. Background The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of Education which comprises seven … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Monticello Central School District – Budgeting (2014M-97)

… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Bethpage Union Free School District – Leave Accruals (2015M-100)

… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Town of Tioga – Long-Term Planning (2022M-181)

… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … corrective action . Appendix B includes our comments on certain issues they raised in their responses. …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181