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Rutland Fire District – Board Oversight (2017M-262)
… services to approximately 3,060 residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
Pultneyville Fire District Internal Controls Over Financial Operations 2015M80
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $19 million in fund balance to finance operations, none of which was used. Key … unrestricted fund balance that is not needed and not used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82State Authority Contract Approval, Reporting and Filing
… review and approval, or filing. For a full description of the contract submission process, read the State Authority … year. These annual reports are due 30 days before the end of the authority’s current fiscal year. Authorities must also … User Demo (14 minutes) Enroll New Users Resources Title 2 of NYCRR Part 206 Public Authorities Law Section 2879–a The …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingCamden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clinton Central School District – Payroll (2017M-252)
Clinton Central School District Payroll 2017M252
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153REACH Academy Charter School - Cash Disbursements (2019M-130)
… that goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Comptroller DiNapoli Releases School Audits
… when developing budgets. The district has not established a formal plan stating how much will be set aside in each … reserve, how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central … the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsVillage of Mount Morris – Justice Court (2013M-152)
… 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage occurred because Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an elected five-member Board of Commissioners, serves a population of approximately 3,500. The 2014 general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Honeoye Central School District – Payroll (2015M-277)
… Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13North Salem Central School District – Time and Attendance (2016M-209)
… of Audit The purpose of our audit was to determine if District officials provided sufficient oversight of time and … 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions … of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools with approximately 1,160 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… The ineligible costs included: $162,753 in personal service costs, which consisted of $158,044 in salaries and … full-time equivalent; and $65,318 in other than personal service costs, which consisted of $53,960 in insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualSouth Buffalo Charter School – Employee Compensation (2018M-1)
… was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1