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Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… received financial benefits. Key Findings JCIDA officials did not appropriately evaluate all projects prior to approval … or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown 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 … plan that included the need and optimal funding level for each reserve. Town department procedures for cash …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… (AFRs) have not been filed since 2016, as required by New York State General Municipal Law (GML) Section 30. The … the Board with his records for audit, as required by New York State Town Law (Town Law) Section 123. The issues …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectEast Meadow Union Free School – Overtime (2022M-118)
… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials … officials raised in their response. … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
audit school gorhammiddlesex online banking
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179East Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … 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, annual inventories …
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)
… not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located … not inventoried. Three document cameras and one camcorder with combined purchase prices of approximately $2,300 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
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)
… for. Specifically: A projector costing $599 and two Chromebooks with an approximate cost of $500 based on recent …
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)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be … (one costing $2,959 and one without costs recorded) and an uninterruptible power supply ($1,377) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Saranac – Town Clerk Operations (2019M-33)
… the Clerk was arrested on April 29, 2021 and charged with falsifying business records in the first degree, … records and reports. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica … Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed seven-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wilson Central School District - Financial Management (2022M-22)
… $3.3 million, which exceeds the 4 percent statutory limit by 8 percentage points. District officials improperly … is nearly 200 times the average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… Key Findings The Board and District officials did not procure natural gas in accordance with New York State … District taxpayers. The Board and District officials: Did not monitor the natural gas rates charged by the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted … oversight of collections and disbursements. Ensure all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and authorized by …
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 Machias – Supervisor’s Financial Duties (2021M-98)
… $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide adequate oversight … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15