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City of Long Beach – Budget Review (B7-14-12)
… in the proposed budget; however, the City’s charter does not authorize such an appropriation. The proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… West Union in Steuben County. The District, which operates two schools with approximately 920 students, is governed by …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and …
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)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of Education which comprises five …
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)
… financing current operations in an effort to accumulate funds for future use, set aside those funds in appropriate reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Utica 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)
… December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Pittstown – Records and Reports (2013M-5)
… The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash being …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, … or agency of the state without certifying compliance with "all applicable registration and filing requirements”. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… no significant discrepancies, these control weaknesses place the Village at an increased risk of errors and … the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3College at Purchase – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesTown of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … in the accounting records or the adopted budgets, there is not a base-line level for routine expenditures, …
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
… suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds … for. Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. Wyandanch Union Free …
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)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that …
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
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… New York State Comptroller Thomas P. DiNapoli today issued the following statement on the guilty plea to … disabilities of the help they need. His guilty plea today stands as a warning for those who attempt to cheat … New York State Comptroller Thomas P DiNapoli today issued the following statement on the guilty plea to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtHadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188