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City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… this case and making sure justice was done. “Recent audits by my office have continued to find patterns of … and improper use of taxpayer funds in a recent series of audits and investigations of special education providers, … Educational Services, visit: http://www.osc.state.ny.us/audits/allaudits/093012/10s59.pdf … Todays sentencing of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 … were realistic and by properly planning for and using fund balance. District officials improperly set aside more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Secretary and Treasurer from the members of the Board. For fiscal year 2013, the Association received $65,878 in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Background The Crittenden Volunteer Fire Department, Inc., is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… provided adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Connetquot Public Library – Cash Disbursements (2017M-125)
… of functions designed to help ensure that Library funds are disbursed appropriately. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… in Dutchess County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Olean – Budget Review (B1-15-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… In a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followSouth Jefferson Central School District – Community Services (2016M-343)
… controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … with approximately 2,100 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $32.6 … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. …
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)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk 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-168Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
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-119DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. “Nancy Berger treated … District Attorney Pasqua and the New York State Police for their partnership. Justice is now served on behalf of … in St. Lawrence County Court. She is due back in court for sentencing on May 31 st and full restitution of $73,725 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … the Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… and important deterrent to waste, fraud and abuse in the state’s procurement process. By reviewing contracts …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review