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Campbell-Savona Central School District – Financial Condition (2015M-42)

… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Village of Endicott – Budget Review (B4-15-11)

… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key Findings Village …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Woodbourne Fire District – Board Oversight (2023M-98)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Hamburg - Finance Office (2023M-109)

… – pdf]  Audit Objectives  Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Village of Endicott – Budget Review (B4-14-7)

… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Village of Woodridge – Financial Condition (2013M-172)

… 2013 and changing the date of elections. The Board could make improvements in budget preparation, and in monitoring …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Village of Suffern – Budget Review (B21-6-2)

… evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of Suffern, … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Jericho Union Free School District – Financial Management (2016M-328)

… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Horseheads Central School District – Financial Condition (2016M-138)

… through March 10, 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big … to make debt payments as appropriate. … Horseheads Central School District Financial Condition 2016M138 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year

… Local sales tax collections in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data in …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … Units should ensure no payment of state funds are issued to those individuals or organizations identified in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Cuddebackville Fire District – Board Oversight (2024M-94)

… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

State Comptroller DiNapoli Releases Municipal Audits

… advances used to address cash flow shortages. The county does not have sufficient general fund balance to mitigate … due to the village's limited staff. Also, the board does not collectively set and approve pay rates and salaries …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Audits

… BRC reported was not accurate or complete, and Metro-North does not have a process in place to verify reported data. New … Facilities Planning Bureau Project Review (2018-S-2) SED does not perform project plan reviews timely, and lacks …

https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-audits