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Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for … offenders and locate crime victims to whom restitution is owed. Key Recommendations Maintain copies of tickets or … evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to enforce …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Nichols – Financial Management (2017M-258)
… through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… and disbursements for the period July 1, 2015 through March 31, 2017. Background The Queensbury Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure … compensating controls are implemented to address the lack of segregation of duties within the disbursement process. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of McDonough – Financial Operations (2017M-120)
… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… DiNapoli's Communications Director Jennifer Freeman made the following statement today: "It's disappointing and … and unprofessional report. This report was emailed to our office five minutes before it was provided to the press. If … including lowering the hedge fund allocation to 2 percent of assets from 3 percent and paying below average fees. In …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesHoosic Valley Central School District - Financial Management (2018M-238)
… that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Village of Shortsville – Board Oversight (2015M-5)
… operations and financial condition for the period June 1, 2013 through October 31, 2014. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Fishers Island Union Free School District – Website Transparency (2023M-28)
… Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Milford Central School District – Fund Balance Management (2022M-94)
… the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … services and funds projects related to the conservation of soil and water resources, the improvement of water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background The Village of Scottsville is …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Loans – Divorce and Your Benefits
… taking into consideration the member’s age at retirement and whether they retired under a service or disability …
https://www.osc.ny.gov/retirement/members/divorce/loansDryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations Review and … behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. … Town of Enfield Purchasing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of DeKalb – Financial Management (2016M-427)
… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale … 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc