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State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Town of Guilford – Budgeting (Chenango County) The board did not … Actual revenues exceeded estimated revenues by an average of $210,000 (42%) in the general fund and $180,000 (17%) in … The board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating … not do so because the Board did not review the performance of the businesses to determine whether or not to reduce …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Cost-of-Living Adjustment – State Police Plan

… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …

https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustment

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… Purpose of Audit The purpose of our audit was to determine if internal controls are … a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Schuyler Heights Fire District – Claims Processing (2014M-124)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Schuyler Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Greece Public Library – Information Technology (2017M-130)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s information … The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Chenango Valley Central School District -- Budget Review (B18-4-3)

… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Clifton-Fine Central School District – Financial Condition (2017M-297)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

… Purpose of Audit The purpose of our audit was to determine whether the District applied … Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra

Fredonia Central School District - Financial Management (2018M-33)

… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33