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Comptroller DiNapoli Releases School Audits

… A delay in state aid reimbursements for the Tuscarora Indian School has caused cash flow problems for the district. …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits

Opinion 94-10

… established and operated on a townwide basis. A town and one or more villages may establish a joint townwide-village … for the portion of the town located outside a village, and one or more villages within the town. Article 12-D of the … the establishment of a local commission on human rights at one level of local government does not preclude establishment …

https://www.osc.ny.gov/legal-opinions/opinion-94-10

Comptroller DiNapoli Releases State Audits

… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: New York City … issued in January 2012, found that the department did not place enough priority on ensuring that computer assets … in July 2011, examined the Department of Transportation’s (DOT) oversight of grant activity. Auditors found that the …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-audits

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing … Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and the funding and use …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Greece Public Library – Information Technology (2017M-130)

… the Library’s information technology (IT) controls for the period January 1, 2016 through June 21, 2017. … by the Town’s governing body. Budgeted appropriations for 2017 total approximately $3.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130

Erie County Water Authority – Information Technology (2018M-9)

… and protected information technology assets used in its business environment against unauthorized use, access and … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 …

https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9

Dutchess County – Financial Condition (2013M-370)

… with real property taxes, sales and use taxes and State and Federal aid. Key Finding The County enterprise … to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both … funds are more self-sufficient and less reliant on general fund subsidies. … Dutchess County Financial Condition 2013M370 …

https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370

Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)

… deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. Background … has approximately 1,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $21.6 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildings

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Town of Lincklaen – Board Oversight (2017M-37)

… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

Village of Blasdell – Purchasing (2017M-195)

… prior to payment. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. …

https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195

Town of Red Hook - Financial Condition (2018M-171)

… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Village of Hobart - Board Oversight (2018M-88)

… action. 1 Refer to New York State General Municipal Law, Article 18 … Village of Hobart Board Oversight 2018M88 …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88

Village of Margaretville - Fiscal Management (2018M-78)

… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … 167 percent of 2017 expenditures) from the beginning of 2014-15 through May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Webster Central School District - Financial Condition (2018M-109)

… within statutory limits. Key Findings District officials appropriated nearly $28 million of fund balance … is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109

Cayuga County - Procurement and Claims Audit (2018M-274)

… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of … expended for the same or similar type of goods or services when determining whether competitive bidding is required and …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274