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Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… by an elected five-member Board of Fire Commissioners, has one fire department, the Pulteney Volunteer Fire Department. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Butternuts – Accounting and Reporting (2016M-323)
… The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 … Town Board which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… lowering the hedge fund allocation to 2 percent of assets from 3 percent and paying below average fees. In fact, … by what is one of the best managed and best funded public pension funds in the country. We will provide a full response …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Nichols – Financial Management (2017M-258)
… and use the excess funds as a financing source for either one time expenditures or to improve the town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Broome County – Financial Condition (2017M-187)
… of approximately 200,000 and encompasses 16 towns, one city and seven villages. The County is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Contract Submission System (CSS)
… the Public Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account and/or …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssVendor File Advisory No. 11
… defined by the vendor. Although a vendor must designate one Location as a “default” Location, agencies should not …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Transportation was not always notified of red flags within one week, as required. Furthermore, the initial evaluations …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followMilford Central School District – Financial Condition (2016M-87)
… Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates … to budget for certain revenues they consistently received and they also consistently overestimated various … Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which … specific dollar thresholds for when RFPs are required and address procedures to be followed when professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Village of Delhi - Disbursements (2019M-204)
… Ensure an individual independent of payroll processing reviews payroll before payment. Create procedures for medical …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Periodically review tuition bills to ensure the billings have been calculated correctly. Adopt a written policy and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through … for the 2015-16 fiscal year totaled approximately $15.2 million. Key Findings The unrestricted fund balance has … with the statutory limit. Review all reserve balances and transfer overfunded amounts to unrestricted fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mTown of North Greenbush – Town Clerk (2017M-132)
… Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… the Board (Secretary) reviewed the tested claims between one and 146 days after payments were made. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of Willing – Justice Court Operations (2014M-377)
… by an elected five-member Town Board. The Town has one elected Justice who presides over Court operations. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Johnsburg Central School District – Payroll (2014M-174)
… by an elected seven-member Board of Education and operates one school with approximately 340 students. Expenditures for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174