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Village of Deposit – Claims Auditing (2023M-173)
… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the deputy clerk …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… policies or implement any procedures governing debit card use or review or approve any card-related transactions. Key Recommendations Provide … reviewing financial records. Review and approve all debit card transactions before card purchases are made. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mLyon Mountain Fire District – Cash Disbursements (2017M-2)
… 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the State, distinct and separate … Ellenburg and Saranac in Clinton County. The District is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Cuyler – Town Clerk Operations (2017M-207)
… The Clerk properly recorded, reported and disbursed all money collected. Key Recommendations Ensure that all fees …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through November … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of … Elmwood Village Charter School Building Acquisition 2017M237 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
Town of Neversink Multiyear Planning and Fund Balance Management 2017M260
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Central Square Central School District – Claims Auditing (2016M-292)
… Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school … obtain or retain quotes or bids. Key Recommendations Adopt a purchasing policy that addresses the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… has reduced the District’s unrestricted, unappropriated funds. Key Recommendation Monitor the use of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of North Castle – Cash Disbursement (2013M-32)
… for the 2012 fiscal year were approximately $31 million. Key Finding Internal controls over cash disbursement are … designed and operating effectively with the exception of bank reconciliations, which have not been prepared since May … or fraudulent transactions could occur without detection. Key Recommendation Ensure that bank reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Federal Employment Loss in NY in 2025 – Federal Funding and New York
… 2025, which marked the beginning of federal fiscal year 2026. Federal Government Employees in New York, Seasonally … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Percent Change in Federal Employees … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Endnotes 1 The only notable exception was …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025State Comptroller DiNapoli Releases Municipal Audits
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor … did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review … over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0