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Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village 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-256Town of Carrollton – Justice Court Operations (2018M-21)
… Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Milan - Town Clerk/Tax Collector (2018M-257)
… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate … funds spent are supported by adequate documentation and for appropriate purposes. Prepare check disbursements only …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75XV.6.B Negative Payroll Balances – XV. End of Year
… Note: An analysis and the correction of currently charged payroll pools may be necessary by your agency, in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely … must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and leaving family and loved ones behind to … On Tuesday we honor the men and women who have bravely served …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliRandolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Fairview Fire District – Payroll and Leave Accruals (2024M-96)
Determine whether Fairview Fire District District officials ensured employees payroll payments and leave accruals were accurate monitored properly approved and supported
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Panama Central School District – Procurement (2024M-73)
… always comply with the District’s procurement policies or New York State General Municipal Law (GML) Section 103, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Village of Mexico – Financial Management (2023M-170)
… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Canaseraga – Claims Audit (2023M-48)
… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Morehouse – Records and Reports (2021M-182)
Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Erie County Probation Department – Restitution Payments (S9-20-11)
… report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) … Determine whether the Erie County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Village of Watkins Glen – Justice Court Operations (2021M-146)
… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Jamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Dix – Justice Court Operations (2022M-06)
… collected recorded deposited reported and remitted Justice Court Court collections and reported adjudicated cases in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06