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Amherst Central School District –Financial Condition (2016M-167)
… in accordance with statute, to reduce reserves with excess funds; and restrict the use of reserves to authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Baldwin Public Library – Payroll (2013M-335)
… payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and they received only …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335General Brown Central School District – Financial Condition (2014M-216)
… in a deficit unrestricted fund balance of $435,655 at the end of fiscal year 2012-13. District expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Lake Luzerne – Payroll (2022M-98)
… Lake Luzerne (Town) Town Supervisor (Supervisor) ensured payroll payments were accurate and in accordance with Town … payroll; 15 of 54 payroll registers reviewed were not certified. Accepted incomplete time records for processing … in compliance with the Town’s policy. Ensure overtime is paid in accordance with the Town’s policy. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingThree Village Central School District – Financial Operations (2021M-141)
… claims auditor for review and approval prior to payment. At least $37.9 million in claims were not reviewed or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
… receipts records. Key Recommendations Establish controls at cash collection points for greater accountability. …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton 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-116Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … at http://public.leginfo.state.ny.us/lawssrch.cgi?NVLWO: … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesTown of Clifton – Financial Management (2014M-217)
… The Town had a cash deficiency of approximately $325,000 at the end of fiscal year 2013. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Canastota Central School District - Financial Condition Management (2019M-174)
… encumbrances that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCortland County - Financial Management and Reporting (2019M-162)
… complete report - pdf] Audit Objective Determine whether the Legislature ensured County officials had accurate and … information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s … the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Clarendon – Justice Court Operations (2013M-362)
… in July 2011 that found that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Springfield – Credit Card Purchases (2020M-138)
… before payment. Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with supporting … not have adequate supporting documentation. We were unable to determine the appropriateness of an online shopping …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial plan to maintain an unassigned fund balance at a level that complies with the statutory limit. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Mineola Union Free School District – Financial Condition Management (2021M-44)
… When unused appropriated fund balance is added back, at June 30, 2020, unassigned fund balance increased to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… are properly assessed and collected. Monitor active loans at least quarterly to ensure they are meeting job goals. CEDC …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Hampton – Justice Court Operations (2013M-305)
… records to determine the amount of bail held by the Court at any given date. Review and analyze all open case files and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305