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Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/massena-2019-71.pdfOpinion 93-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (see Village Law, article 10). As a rule, however, towns do not have the power to provide fire protection services … we are mindful that the Attorney General in Opn No. I 89-26 has concluded that a village may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Comptroller DiNapoli Releases Municipal Audits
… withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The … services to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mOrchard Park Central School District - Financial Management and Payroll (2018M-89)
Orchard Park Central School District - Financial Management and Payroll (2018M-89)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-orchard-park.pdfMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-mount-vernon.pdfAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-auburn.pdfWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
https://www.osc.ny.gov/files/local-government/audits/pdf/westbury.pdfState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … activities. Riverhead Central School District – Vendor Master File (Suffolk County) Officials have not …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsTown of Murray – Capital Projects (2014M-086)
… of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through … the work of the accounting firm to ensure that accounting records are complete and accurate. Ensure that debt proceeds … of our audit was to review the Supervisors financial records and reports for the period January 1 2008 through …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Opinion 98-14
… contain such information as the budget officer prescribes. A town may not, by local law, supersede these budget estimate … to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be … Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances as provided in article 8 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost … The District is governed by an elected seven-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Coventry - Town Clerk/Tax Collector (2021M-180)
Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Junius – Supervisor’s Records and Reports (2017M-168)
… The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/windham-ashland-jewett-2019-242.pdfSchroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroon-lake-2019-97.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-190.pdf