Search
Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, Humphrey, Ischua and Olean in Cattaraugus County. Receipts in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Elba Central School District - Financial Management (2018M-96)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … they planned to initiate corrective action. 1 Our audit focused primarily on the general fund's financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Pulaski Academy and Central School District – Financial Condition (2016M-81)
… the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Pulaski … District, which operates two schools with approximately 1,100 students, is governed by an elected seven-member Board … for the 2015-16 fiscal year total approximately $24.1 million. Key Findings The Board consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Soil and Water Conservation District provides services and funds projects to improve and maintain wildlife habitat, help …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… Project Activity Guide Provides a user access to the basic elements needed to create and maintain projects and the relationship with … Project Activity Guide Maintenance Provides a user access to the basic elements needed to create a project in an ‘Open’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesDiNapoli Releases City of Troy Budget Review
… reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. Furthermore, the … 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated costs, and it only provides minimal funding …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Village of Clifton Springs – Board Oversight (2014M-099)
… Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2012 through … which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… David Decker, former director of the Lake George Watershed Coalition, was convicted today in Warren County Court of two counts of Grand Larceny in the Second Degree, Scheme to Defraud in …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Kent Fire District No. 1 - Financial Operations (2019M-37)
… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie … with excess funds. … KenmoreTown of Tonawanda Union Free School District Financial Management 2015M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementVillage of Suffern – Financial Condition (2013M-273)
… budgets that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… stand against systemic racism. An independent examination of just how Amazon is addressing racial injustice in its …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-audit