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Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99State Comptroller DiNapoli Releases Municipal Audits
… by $645,366. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… complete report - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were … provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Determine whether energy efficiency and recycling rebates and credits were …
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 Library’s revenue … Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately …
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
… attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have … that day. We remain defiantly freedom loving and Lower Manhattan embodies that spirit in New York. Lower Manhattan has rebuilt itself and is prospering. As my recent …
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)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
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)
… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Tuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Arkport Central School District – Payroll (2016M-338)
… District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Total Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsWalton Central School District – Financial Condition (2014M-118)
… the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 1,025 students. … fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Ulysses - Information Technology (2021M-190)
… Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … Determine whether Town of Ulysses Town officials ensured information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and … were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m