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Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, … not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. Solicit interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentPeconic Bay Community Preservation Fund (2023-MR-1)
… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Marathon Joint Fire District – Investment Program (2023M-76)
… a comprehensive written investment policy as required by New York State General Municipal Law Section 39 until the end …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Greenport – Town Clerk Operations (2017M-3)
… to the Supervisor and State agencies in a timely manner as required by law. Periodically review the Clerk’s operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … they have taken corrective action. … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Memorial Library – Board Oversight (2015M-116)
… The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized financial …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Southold – Financial Operations (2014M-299)
… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of New Lisbon – Financial Oversight (2013M-12)
… audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of Unadilla – Procurement (2022M-182)
… process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … Key Findings The Department did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … not develop and implement procedures for price accuracy testing. Key Recommendations Perform required testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Authority Contract Approval, Reporting and Filing
… to submit certain contracts and contract amendments for prior review and approval, or filing. For a full description of the contract submission process, … Notices identifying contracts that authorities must submit for prior approval Guide for Submitting Annual Reports and …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingLanguage Access Services (2022-S-38) 180-Day Response
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38-response.pdfLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdf