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Village of Lewiston – Purchasing (2013M-45)
… to any of these 36 claims. The use of the checklist will increase the likelihood that the individual making the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Coldspring – Town Clerk Operations (2013M-137)
… Deposit all moneys timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
… to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period … Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The … prior to committing Town funds. The Town did not submit annual financial reports to the State. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with … maximized. District officials did not develop and manage a comprehensive investment program or comply with the … policy. Had officials invested available funds in a financial institution with higher interest rates, the …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Sweet Home Central School District – Financial Management (2016M-207)
… properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343South Huntington Union Free School District – Financial Condition (2016M-132)
… fund balance in a manner that benefits District residents. Pay for OPEB expenditures using fund balance designated for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Rensselaer City School District – Financial Condition (2016M-286)
… 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Jamestown City School District – Financial Condition (2015M-120)
… 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… Continue to evaluate and explore ways to cut costs and increase revenues for the general fund and the school food …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Batavia City School District – Financial Condition (2016M-160)
… 1, 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160DeRuyter Central School District – Financial Condition (2015M-119)
… a realistic multiyear financial plan. Ensure that reserve funds are used for their authorized and intended purposes, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Montauk Union Free School District – Financial Condition (2016M-168)
… and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Farmingdale Union Free School District – Financial Condition (2016M-235)
… the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Lewis County – Purchase Cards (2024M-41)
… Treasurer’s (Treasurer) authorization. This puts County funds at unnecessary risk. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Panama Central School District – Procurement (2024M-73)
… goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … officials did not always comply with the District’s procurement policies or New York State General Municipal Law … procurements we reviewed) were made without competitive procurement methods. Therefore, the Board, officials and the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73