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Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the Town paid for her health insurance coverage totaling $30,876 from April 2017 through … The clerk did not withhold the required health insurance premium contributions from her pay, totaling $2,875 and …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Village of St. Johnsville – Records and Reports (2015M-1)
… August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, … and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board … July 1, 2013 through January 5, 2016. Background The City of Olean Housing Authority is located in the City of … Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled approximately $2.2 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Albion Central School District – Financial Management (2021M-200)
… findings and recommendations and indicated they planned to initiate corrective action. … Determine whether the Albion …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… $120,217 had no supporting documentation, including all 48 Chief’s account disbursements totaling $22,121. As a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… a surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than … through 2018-19 were less than budgeted appropriations by $1.4 million or 8.6 percent. Over the last three years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… approximately $2.6 million. Key Findings Library officials do not review or approve financial transactions before they …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the arrangement between the Town and the private citizen’s group so that it does not appear the Town is fundraising. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Connetquot Central School District – Financial Condition (2015M-98)
… 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Hempstead – Budget Review (B17-7-6)
… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. Key Recommendations This budget review did not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Lincoln - Disbursements (2022M-198)
… payments totaling $2,605 were not audited and approved by the Board. Claims totaling $109,158 were improperly paid … totaling $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly … Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Churchville-Chili Central School District – Financial Management (2015M-354)
… Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, … operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354