Search

Selected Aspects of Discretionary Spending

… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Brunswick Central School District – Financial Condition (2014M-002)

… 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, … officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Contract with Daytop Village, Inc. (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, … as of October 2012, of the three recommendations included in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in our initial report. …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-follow

Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)

… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-follow

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Transportation – 2021 Financial Condition Report

… Slightly Improved in the Past Year After Declining Since 2016 The State is responsible for maintaining more than … increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse Than in Other States In 2020, New York … is unsafe or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… and targeting prospective customers the Corporation could have increased player participation and related revenues and … recommendations and indicated they planned to initiate or have already initiated corrective action. Appendix B includes …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Village of Middleburgh – Fiscal Operations (2013M-10)

… have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, … of the Clerk-Treasurer, at least annually, to verify that all moneys due to the Village are collected and deposited and that all disbursements are for proper Village purposes and have …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Town of Morehouse – Records and Reports (2021M-182)

… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … The District did not have systems in place to account for textbooks purchased for and loaned to nonpublic school …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

Oneonta City School District –Financial Condition (2013M-165)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, … $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Town of Glen - Water and Sewer Operations (2023M-167)

… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Village of Cato – Water Financial Operations (2023M-145)

… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. 27 percent of the water produced (at a cost …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

XVI.3.A Financial Statements – XVI. Financial Reporting

… include the: Management’s discussion and analysis (MD&A); Basic financial statements; and Required supplementary information (Other than MD&A). MD&A, which is required supplementary information, should … fund statements only when they mature or become due for payment within the period. Expenditure-driven grants are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements