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Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to ensure that private funds are reported to the New York State Education Department and the Office of the State …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91City 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. … The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… account to withdraw funds. College officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… broadband speeds, waited months before checking to see if libraries, schools and underserved areas had free …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County … (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in a timely manner for …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Justice Court Fund - Town and Village Court Revenue Report Data Description
… December through November (report months processed in the calendar year) Prior year report months (distribution …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of … our comments on the issues raised in the IDA’s response letter. … Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… Fiscal Reporting and Claiming Manual. The audit covered expenses reported on Parsons’ CFR for the fiscal year ended … The ineligible costs included: $188,149 in overstated expenses that resulted from Parsons misreporting revenue that should have been offset against program expenses on the correct CFR line. $46,843 in other than …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… for nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… years. The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… and oversight. As a result, New York is shouldering a huge debt load issued by public entities operating in the … on behalf of other entities. The report also detailed how the state relies on public authorities as a backdoor … for certain costs from its budget to various authorities. This obscures overall state spending levels and diminishes …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… address future financial issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … activity. The Town has not established an effective fleet management program. The Town does not have any written … - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly report and use …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll … The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … audit. Enter into written agreements with the Chamber of Commerce that outline the services or benefits the Town is to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did … policy requirements to solicit and document competition when making purchases. Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… as requiring at least two people to count and certify the money collected at fundraising events. Document the bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and