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Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Albany City School District – Separation Payments and Information Technology (2012M-251)
… of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $208 million, … District officials calculated the correct amount for separation payments provided to the employees leaving …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAkron Fire Department – Financial Activities (2014M-196)
… and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection services to the Village and the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… mayor or board. The board did not receive or review bank statements or canceled check images to help minimize the risk … did not file the town’s 2016, 2017 and 2018 annual update documents, which are required annual financial reports, with …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours … the ages of 3 and 5 years. For the fiscal year ended June 30, 2017, Cantalician reported approximately $2.23 million in … the ages of 3 and 5 years. For the fiscal year ended June 30, 2019, AFI reported more than $4.41 million in …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Le Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15East Greenbush Central School District – Claims Processing (2015M-302)
… North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, … The District provided cost-effective special education services to its students and the rates it charged other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… 1, 2014 through July 31, 2015. Background The Chazy Union Free School District is located in the Town of Chazy in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Valley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58West Hempstead Water District – Life Insurance (2016M-393)
… January 1, 2015 through July 31, 2016. Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. … West Hempstead Water District Life Insurance 2016M393 …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition.gets. This …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and administrative staff have taken appropriate action to manage the District’s financial condition, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273