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Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. … To determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 … through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… receivables and cash balances from prior years. As a result, the general fund balance was overstated by $81,929. … Town Law (Town Law) Section 123. The issues identified may have been detected if the Supervisor presented his …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card … initiate corrective action. … Determine whether the Town of Poestenkill Town Town Board Board ensured credit card …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Tioga – Long-Term Planning (2022M-181)
… Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge … B includes our comments on certain issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … to the State, for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Agencies Bulletin No. 2142
… (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates: … update PayServ to reflect the Maximum Salary Limit for calendar year 2023. PayServ will automatically stop TRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitCity of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the monthly fuel claims were audited, as required. As a result, the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Jefferson County Probation Department – Restitution Payments (S9-20-10)
… been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 years ago. … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … enforce restitution orders or notify the court when a probationer violated the court order. As a result, some … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management