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Town of Lockport – Justice Court (2018M-36)
… so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report … Ensure ticket dispositions are properly reported to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Mexico – Financial Management (2023M-170)
… percent of the ensuing year’s budget. Did not consider historical or known trends of revenues and expenditures when … Adopt a fund balance policy and realistic budgets based on historical trends and maintain a reasonable fund balance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … Continued using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andComptroller DiNapoli Releases Municipal Audits
… – Financial Management (Allegany County) The board relied on fund balance to finance part of the town’s operations, … unplanned costs to repair the village’s water tower, have caused substantial financial decline in both the water … in water and sewer rents because the revenues generated have not been sufficient to finance yearly appropriations. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Vendor File Advisory No. 10
… Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic Invoicing Update: The … has updated the policy and procedures regarding vendor enrollment in electronic invoicing through the SFS Online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Arkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Total Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts Have …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… IT equipment. Maintain a complete, comprehensive inventory list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return devices that were not in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTotal Receipts – 2022 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsWaterloo Central School District - Financial Condition Management (2019M-137)
… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsIslip Fire District – Disbursements (2020M-9)
… [ read complete report - pdf ] Audit Objective Determine whether … documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Wyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Cuddebackville Fire District – Board Oversight (2024M-94)
… Determine whether the Cuddebackville Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board … residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over