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Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a violation of her … Attorney Pasqua. Berger is accused of stealing the funds between 2018 and 2022 by writing Village checks to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… security of New York’s public workforce, but our investment staff also continues to move quickly to seize …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionTown of Pittstown – Records and Reports (2013M-5)
… Key Findings The Supervisor did not maintain adequate accounting records or provide the Board with accurate … monthly reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with … with bank records, resulting in, for example, general fund cash being over-reported by $98,438 in 2011. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … trust fund, Department officials have not disbursed these funds in a timely manner in accordance with the policy. As of …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… "shall not be qualified to make application for funds or grants or to receive such funds from any department or agency of the state without …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCollege at Purchase – Selected Employee Travel Expenses
… shortage and to ensure the most efficient use of State funds. Key Recommendation Conduct a formal written study to … the option that ensures the most efficient use of State funds. Other Related Audits/Reports of Interest State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesTown of Laurens – Budgeting Practices (2013M-204)
… in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143State Comptroller DiNapoli Releases School District Audits
… review letter. The district's proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … documentation and are properly itemized prior to being presented to them for audit. Do not pay any claims … approved for payment by the Board, except where allowed by law. … Town of Mansfield Financial Management and Claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Comptroller DiNapoli Releases Municipal Audits
… percent) from 2014-15 to 2018-19. The general and sewer funds had operating deficits during the past five years, and … budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Westerlo – Selected Financial Activities (2013M-323)
The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for the period Ja
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… the Village’s finances, and monitor and update the plan on an ongoing basis. Review the Village’s water rates to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Utica City School District – Financial Condition (2013M-341)
… by the end of 2011-12, the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of … the District was able to increase the unexpended surplus funds to $1,127,047 (.8 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … The District’s reserve policy does not define how reserve funds should be used. In addition, we found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… expenditures that could have been paid for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for setting aside funds in reserves, optimal funding levels or conditions under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Properly document the reasons …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… expenditures and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have exceeded the statutory 4 percent limit during the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsWaverly Central School District – Financial Condition (2013M-148)
… appropriate transparency through the budget process with public disclosure. If District officials intentionally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148