Search
Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, and the multiyear financial plan in a location easy to access. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … includes our comments on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Portville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally … Appendix B includes our comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131