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Southold Union Free School District – Claims Processing (2013M-183)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. … Company funds. The Treasurer did not prepare a budget or cash flow document to guide annual operations. Key … maintain custody of all Company funds. Develop a budget or cash flow document to guide annual operations. … Delevan …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not audit and … Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

Scio Central School District – Capital Assets (2024M-45)

… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Lowville Academy and Central School District – Financial Condition (2015M-220)

… Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which … unassigned fund balance has more than doubled as a result. District officials have not developed adequate … amounts reserved are necessary and reasonable and develop a formal plan for the use of reserves. … Lowville Academy and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Glens Falls Common School District – Financial Condition (2015M-66)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… Purpose of Audit The purpose of our audit was to assess the School District’s financial … is located in Greene County and is governed by the Board of Education, which comprises five elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376

Fonda-Fultonville Central School District – Payroll (2015M-118)

… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118

Massena Central School District – Financial Condition (2016M-21)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which … students, is governed by an elected nine-member Board of Education. The 2015-16 operating budget was approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… 1, 2013 through January 30, 2015. Background The Niagara County Industrial Development Agency is an independent public … $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Overview – World Trade Center Presumption

… the condition was the result of your participation in the events of September 11 and after, unless it can be proven the condition … are permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or …

https://www.osc.ny.gov/retirement/publications/world-trade-center/overview

Fulton County Industrial Development Agency – PILOT Program (2014M-291)

… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-program

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by the federal General Services Administration …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Canaseraga Central School District - Financial Management (2019M-104)

… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Phoenix Central School District – Financial Condition (2017M-96)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … The Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam … County and has approximately 430 students. The District is governed by a Board of Education. General fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m