Search
Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the … 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to … to State Comptroller Thomas P. DiNapoli. October’s sales tax collections totaled $1.4 billion for counties and cities, … fell by double-digits. Still, declines in local sales tax collections continue to mount, and overall local …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56College at Purchase – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … totaling $991,999. Key Findings We found that the selected employee was responsible for arranging overflow student …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s … State, and Federal resources that is not under the control of the local school board and is governed under Education Law … monitoring of the management corporation to ensure School funds are used effectively and efficiently. The Agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Comptroller DiNapoli Releases School and Municipal Audits
… documentation and seven claims for $4,100 were paid twice Rochester City School District – Budget Review (Monroe County) A review of the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Newfield – Selected Financial Activities (2013M-2)
… the accounting records to agree to the bank balance. The monthly and the last two annual reports were not consistently … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and annual financial reports. Properly reconcile the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Disposal of Electronic Devices
… analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to minimize the risk that … from surplus electronic devices. Other Related Audit/Report of Interest Office of General Services: Disposal of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and … We audited two judgmentally selected personal service contracts. The first was a contract with BDO Consulting (BDO) … governing the need, award, and monitoring of procurement contracts as required by the Public Authorities Law. We found …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Overview – Information Technology Contingency Planning
… is a copy of electronic information that is maintained for use if there is loss or damage to the original. … part of IT contingency planning and often critical for restoring operations quickly and effectively following a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Equine Health and Safety
… and regulations designed to promote the health and safety of equines at New York State racetracks. The audit covered … 29, 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and … gaming. The Commission was created by Chapter 60 of the Laws of 2012 and became effective February 1, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for professional services obtained from seven providers who … officials did not require written quote documentation for purchases from 11 purchase contract vendors totaling … in-house and sharing officials with other districts. For example, in 2015-16 the district entered into an …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-audits