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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate … Town of Smithfield in Madison County. The District, which is governed by an elected five-member Board of Fire … the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Vestal Central School District – Financial Condition (2014M-08)
… 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome … and in the Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Elwood Union Free School District – Electronic Transfers (2014M-133)
… 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Horseheads Central School District – Financial Condition (2016M-138)
… 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Rondout Valley Central School District – Fixed Assets (2023M-36)
… all of the District’s fixed assets. As a result, there is an increased risk fixed assets could be lost, stolen or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth … the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. Budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mComptroller DiNapoli Releases Municipal Audits
… not adequately safeguard cash assets. Consequently, there is a significant risk that funds were possibly misspent, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls for Reforms to State Fiscal Practices
… putting the state on stronger financial footing, but it is time to fix the persistent problems and improve New York’s … reduced the state’s statutory borrowing capacity. New York is currently the second most indebted state behind …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… steps to reduce city-funded spending by as much as 15% in response to substantial budget gaps fueled by escalating costs in the years ahead. However, the city’s ability to cut … fiscal and operational challenges. The city is limited in where it can make adjustments, and all stakeholders will …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesUlster County – Financial Condition (2014M-27)
… September 30, 2013. Background The County of Ulster is governed by a 23-member elected County Legislature and has …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Avoca Central School District – Payroll (2025M-14)
… contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14North Greenbush Common School District – Budgeting (2016M-112)
… Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. … its students to attend one of four other school districts, is governed by an elected three-member Board of Education. … that result in the appropriation of fund balance that is not used to finance District operations. Reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Lyndonville Central School District – Financial Condition (2016M-143)
… none were used because of consistent year-end surpluses. Most of the reserves with balances as of June 30, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of Education which is composed of seven elected members. During the 2011-12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… reserves must keep up with spending growth. New York City is in a better place than it was two years ago, but clear …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesCandor Fire District – Controls Over Financial Activities (2014M-268)
… June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate … from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Financial Condition (2017M-187)
… 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of Legislators. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262