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Canastota Central School District – Payroll (2016M-56)
… through June 30, 2015. Background The Canastota Central School District is located in the Towns of Fenner, Lenox, … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… operations. The Board overfunded reserves by $4.7 million (88 percent of total reserves) as of June 30, 2015. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mVillage of Ballston Spa - Financial Condition (2017M-256)
… Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256City of Yonkers – Procurement of Professional Services (2017M-268)
… appropriations for the 2016-17 fiscal year, excluding City public schools, totaled approximately $546 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. SLCD is reimbursed for preschool special education … the Programs. The ineligible costs included: $28,271 in pension benefits for administrative employees that exceeded … SLCD’s tuition reimbursement rates. Remind SLCD officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualVillage of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with … January 1, 2013 through June 9, 2014. Background Delaware County, which has a population of approximately 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Comptroller DiNapoli Releases Municipal Audits
… Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … monthly reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash Receipts … the Village of Fultonville Town of Livonia and the Seymour Public Library District …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … Town resources. Although fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Madison Central School District – Procurement of Professional Services (2015M-322)
… providers. Key Recommendations Monitor the procurement of professional services to ensure compliance with the … Madison Central School District Procurement of Professional Services 2015M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mHannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… June 29, 2011 Meeting Agenda June 29, 2010 Board and Committee Meetings - Adopted Minutes Board of Directors … Meeting April 30, 2009, Adopted June 29, 2009 Finance Committee Meeting Minutes Finance Committee Meeting November 7, 2018, Adopted March 5, 2019 …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansEast Meadow Public Library – Claims Auditing (2017M-275)
… through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of … Board did not audit individual claims prior to payment. Library officials did not obtain the required number of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Town of DeKalb – Financial Management (2016M-427)
Town of DeKalb Financial Management 2016M427
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427