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Town of Middlefield – Budgeting (2015M-109)
… the Board and Department heads with monthly budget to actual reports and a listing of the receipts and … timely budget transfers when necessary. Utilize budget to actual reports to monitor Town operating funds’ financial …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Key Findings District officials did not segregate duties or implement compensating controls. The Business Manager told … can be adjusted. Key Recommendations Segregate duties or implement compensating controls such as having someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSchenevus Central School District – Budgeting (2014M-123)
… Key Finding The Board did not adopt realistic budgets; actual expenditures were far less than budgeted. Unexpended … Adopt realistic budgets that are consistent with actual revenues and expenditures. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family … of October 2021, the Office oversees 627 shelters and 195 shelter providers. According to the U.S Department of Housing … individuals in January 2020. The Office’s funding of shelter services is administered through the Local Districts, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerTown of Cobleskill – Budgeting (2023M-138)
… fund resulting in operating surpluses totaling $677,000: Actual expenditures were less than appropriations by an … in the TW general and highway funds, respectively. Actual revenues exceeded estimated revenues by an average of …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Boylston – Financial Condition (2021M-69)
… fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. Diminished financial transparency by …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Akron – Selected Financial Activities (2016M-133)
… temporary debt financing and interfund loans distorts the actual cash needs of the individual operating funds and … the Board with monthly cash flow analyses reflecting actual and projected monthly receipts and disbursements and …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Delhi – Financial Condition (2013M-110)
… budget estimates. Further, they did not adequately monitor actual results against the budget. As a result, the … budget estimates that are consistent with the Village’s actual revenues and expenditures. Set aside the financing for …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … in the District’s response letter. … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Village of Morris – Fund Balance (2017M-58)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Shore Public Library – Financial Condition (2013M-344)
… River Central School District and all of the Rocky Point Union Free School District and serves approximately … fiscal year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through … Library officials have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Essential Policy Elements – Travel and Conference Expense Management
… rates for employee use of personal vehicles while on official business, including a requirement that employees … to be followed by the auditing body (or auditing official) when examining travel claims, including steps to be … Federal rates are readily available at the GSA website www.gsa.gov/travel/plan-book/per-diem-rates and are …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… such as AABR, which had a five-year $46.9 million contract with OPWDD covering the period July 1, 2006 through June 30, 2011. The contract was subsequently extended through June 30, 2016 for … AABR were supported and program-appropriate. However, we estimate OPWDD overpaid AABR $1.139 million during a sampled …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Otego-Unadilla Central School District – Financial Condition (2013M-84)
… revenues and appropriations. While recognizing that the actual results of the District’s operations were reasonably … Recommendations Adopt budgets that include the District’s actual needs based on historical trends, or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84