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LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansNew Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany … totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered receipts or prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether … not accurate. Competitive methods were not always used when obtaining goods and services, nor were written contracts … for accruals is maintained. Use competitive methods when obtaining goods and services and enter into written …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mVillage of Westfield – Water and Sewer Operations (2014M-209)
Village of Westfield Water and Sewer Operations 2014M209
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Westhill Central School District – Procurement (2016M-182)
Westhill Central School District Procurement 2016M182
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Village of East Hampton – Information Technology (2015M-187)
… $19.7 million. Key Findings The Board has not adopted written computer-related policies to address user … and real property tax software. The Board has not adopted a comprehensive disaster recovery plan. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Carle Place Water District – Procurement (2014M-18)
Carle Place Water District Procurement 2014M18
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Town of Kirkwood – Justice Court Operations (2016M-414)
… 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a Justice … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, … all phases of cash transactions. District officials did not adequately segregate the summer playground program …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely result in the COIDA facing many Rail Yards development struggles. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … correct payee in the correct amount. Company officials did not maintain sufficient documentation to indicate the amount …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… process is adequate. Key Findings Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board did not audit individual claims. The Mayor does not maintain … and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Andover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key … of our findings and recommendations, but indicated they planned to initiate some corrective action. 1 With the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Portville Central School District - Financial Management (2018M-245)
… The Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County … funds for this purpose and District officials could not provide documentation for the establishment of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mVillage of Lewiston – Purchasing (2013M-45)
… Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Comptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … to fund the ensuing year’s expenditures. The district did not use these funds as intended, however, because revenues …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the … expenditures and appropriating fund balance that was not used to fund operations, the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Lake Pleasant – Credit Cards (2016M-432)
… 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432