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West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected … fiscal year, the Company received approximately $160,800 in revenue and received approximately $19,700 in foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Middle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a … 31, 2013, the Company received approximately $119,000 in revenue, including $19,900 in foreign fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83City of Newburgh – Budget Review (B6-14-25)
… budget. The City’s proposed budget complies with the tax levy limit. Key Recommendations Include an appropriation …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Agencies Bulletin No. 298
… all involuntary and voluntary deductions and required tax withholdings are taken. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Review of Credit Card Expenses at Finger Lakes DDSO
… 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at each … of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger Lakes DDSO did not … more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… voucher number, but use the invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process identified in Section 5 - Agency Payment Preparation and Submittal of … on which option OSC used when denying the voucher in question, the Business Unit must reprocess it using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… grand larceny in Steuben County Court in March. DiNapoli’s audit and investigation found that for more than four … was fired in 2013 and later moved to Kings Mountain, N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftBolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project delays and project scope changes added …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits