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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board … budgets over the five years from 2010 through 2014 and Town officials overexpended certain highway fund budget …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of … Sidney Fire Department and Related Fire Companies Financial Activities 2014M213 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is … has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling … reports; DSS officials ensure they retain and use the county jail inmate reports to monitor county inmate … up-to-date information on county inmate admissions; and County Jail officials limit an inmate’s ability to …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… by more than $535,000 or 12 percent of actual expenditures from 2014 through 2016. District officials paid $15,747 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… claimed $94.8 million ($84.6 million Medicaid and $10.2 million State). Lifespire’s programs were funded 90 percent by Medicaid and other programs and 10 percent by State funds. This audit focused on the State …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… County Industrial Development Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the period January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists of seven …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for the period July … City of Auburn Hydroelectric Power Operations and Software Management 2017M99 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited … 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax … 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed … Town of Palatine Town ClerkTax Collector and Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… The City has no formal process for staying current on water and wastewater system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117