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Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Properly account for fund balance within each Village fund or establish capital projects funds to separately account for … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Erin – Town Clerk and Justice Operations (2016M-315)
… appropriations for 2016 for the general and highway funds were $360,414 and $603,301, respectively. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Kirkwood – Justice Court Operations (2016M-414)
… Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit period, … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any variances …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… and Sullivan Counties. The District, which is governed by an elected five-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Hempstead – Budgeting (2021M-169)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … over the four-year audit period for the six major funds reviewed. Town officials failed to monitor the annual …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Yorkshire – Financial Management (2021M-109)
… fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Cincinnatus Central School District – Procurement (2021M-111)
… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not properly establish, fund or use reserve funds. Fund balances and real property tax levies were higher …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… maintained. Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and the President routinely signed blank checks. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCampbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… The Town of Humphrey is located in Cattaraugus County and has a population of approximately 700 residents. The … funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets and found that overall, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Clarendon – Justice Court Operations (2013M-362)
… in July 2011 that found that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Caroline – Renewable Energy (2013M-325)
… were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining … greenhouse gas emissions from seven passenger vehicles, or carbon dioxide emissions from the electricity use of five …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… whether these vehicles are a cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… investors with the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and reliable information, across … be profitable and successful in the global marketplace. To do so requires us to have the information necessary to make …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal