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Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a … two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s … on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax payments … The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings … of $27.4 million. The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy … District officials should develop and adopt structurally balanced budgets that: Include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… Objective Determine whether Town officials purchased goods and services economically. Determine whether the Supervisor … truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the … not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the City of Hudson … companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of … not properly limited users’ access within the computerized payroll systems and have not generated and reviewed change …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight days …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… levels. If deemed necessary, the Board should research the origin of the existing unemployment reserve and if unable to determine the origin of the reserve, reestablish the reserve in conformance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through … Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … North Syracuse Central School District Payroll Access and Certification 2016M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… School’s financial activities for conflicts of interest and to assess the controls over information technology the … Key Findings Certain provisions of the School’s bylaws and code of ethics, which suggest that Board members may have … appear to be inconsistent with the School’s charter and provisions of General Municipal Law (GML). The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. … encumbering approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess funds in the unemployment and insurance reserves. Nine of 40 employees started their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … Tompkins County Industrial Development Agency TCIDA Board of Directors Board evaluated projects prior to approval and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring