Search
City of Salamanca - Collections (2023M-131)
… – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during our audit period and … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Key Findings The Board of Directors (Board) did not effectively manage grants or ensure that authorized …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Village of Unadilla – Procurement (2022M-182)
… Determine whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key … Determine whether Village of Unadilla Village officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … The Department did not complete all required testing of weighing and measuring devices or maintain complete … a complete and accurate master list of businesses with weighing and measuring devices or update the inventory of …
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)
… Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Castile – Tax Collection Remittance (P1-24-23)
… $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments … $53,702 in March and $36,747 in April. As of September 25, 2024, the Tax Collector had not yet remitted approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Delaware County – Vehicle Usage and Disposal (2014M-258)
… to support the after-hours locations of vehicles or disposal methods used. None of the six departments adequately … of keeping County vehicles at off-site locations and each disposal method prior to the disposal of any County vehicles. Maintain and review vehicle …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Village of East Rockaway – Justice Court Operations (2017M-206)
… of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… whether Town officials accurately compensated employees and whether amounts withheld and paid for employee benefits were accurate for the period … Town Board. The Town has approximately 3,100 residents, and 2017 budgeted appropriations totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… of our audit was to determine whether District officials effectively managed general fund balance and whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraGreater Amsterdam School District – Financial Condition (2016M-110)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Bath Central School District – Reserves (2016M-401)
Bath Central School District Reserves 2016M401
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Fishers Island Union Free School District – Five Point Plan (2015M-320)
… July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Alden Central School District – Financial Management (2016M-372)
… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … approximately $33.9 million. Key Findings The Board and District officials did not prepare accurate budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which … Edgemont Union Free School District Procurement of Professional Services 2016M126 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… The purpose of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. Background The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 … Yonkers City School District Fixed Assets 2015M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229