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New Rochelle City School District – Financial Condition (2013M-377)
… on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Malverne Union Free School District – Fund Balance (2016M-120)
… 2014 through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town of … Nassau County. The District, which operates four schools with approximately 1,700 students, is governed by a … use of fund balance that was not needed. The unemployment insurance reserve had a balance of $881,900, which could fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Real Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment … event the Real Estate Advisory Committee disapproves of a proposed mortgage or real estate investment, the investment …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTown of Batavia – Water and Sewer Operations (2018M-12)
… Audit Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… horrific and devastating terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and … story of September 11 is the story of our ability, after getting knocked down, to pick ourselves and our neighbors up …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Huntington Manor Fire District – Cash Disbursements (2014M-108)
… The Secretary signs checks with the Treasurer’s signature stamp without being supervised by the Treasurer. In the … The Treasurer should maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the … revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Total Receipts – 2022 Financial Condition Report
… Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State … income tax receipts—the State’s largest tax revenue source—increased 28.7 percent from the previous year. … …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… not in service. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Total Receipts – 2023 Financial Condition Report
… See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State … income tax receipts—the State’s largest tax revenue source—decreased 16.9 percent from the previous year. … …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTown of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … to initiate corrective action. … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Total Receipts – 2021 Financial Condition Report
… See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State … income tax receipts—the State’s largest tax revenue source—increased 2.4 percent from the previous year. … …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receipts