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Middle Country Central School District – Financial Management (2016M-121)
… of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 through … November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… $5 billion through the Supplemental Nutrition Assistance Program (food stamps). More than 1.5 million New York …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of Dannemora, …
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)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hartford Central School District – Cafeteria Collections (2018M-10)
… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School … The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a …
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)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees … May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. … property tax receipts totaling $128,000 were deposited up to 22 days late. The Clerk properly recorded, reported and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Hadley-Luzerne Central School District - Financial Management (2018M-103)
… which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund balance exceeded statutory limitations. District officials … Develop a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
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)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Preble – Non-Payroll Disbursements (2023M-17)
… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XVII.2 Overview – XVII. Lapsing Appropriations
State Fiscal Year SFY State Operations appropriations excluding SUNY and CUNY that are not reappropriated and the SUNY Stabilization Account appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a nonbusiness day
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation … 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … have not established a benchmark for collection rates of unpaid parking violations. The City does not utilize …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231