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Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The District did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. … of Education. The District’s general fund expenditures for the 2014-15 fiscal year were about $101 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… 2016-17 fiscal year totaled approximately $40.3 million. Key Findings District officials accurately paid employees’ salaries and wages. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Village of Bainbridge - Conflict of Interest (2019M-72)
… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Comptroller DiNapoli Releases Municipal Audits
… of the Town of Catskill , Flanders Fire District , Plymouth Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and … procedures relating to maintaining a reasonable level of fund balance. The town has accumulated excessive fund …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … chief to commute to and from his place of employment in New York City. Auditors also identified questionable … of the State Comptroller, including more than $850,000 in fund balance variances. Auditors also found the town could …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Use of Vendor-Supported Technology (Follow-Up)
… Niagara Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and … and 250 servers that support 30 databases. As a public benefit corporation, NFTA must adhere to the New …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and … to replace the automated budget system used by DOB. A key component of the SFS is the Statewide Vendor File. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… and Zoning, and Recreation Departments’ cash collections. Key Findings Town officials did not effectively manage the … charge, resulting in a loss of collectible Town revenues. Key Recommendations Ensure fees are charged according to … fee schedules and deposited timely. Segregate key functions of cash collection, recording and depositing. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with agricultural, … and military records) to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… properly administered select real property tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and … and military records) to verify taxpayer eligibility. Key Recommendations Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… managed cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board … (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and General …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Green Island – Justice Court Operations (2016M-349)
… money in a timely manner. Key Recommendation There were no recommendations as a result of this audit. … The purpose … audit was to review the processes and procedures for the Courts financial operations for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Town of Seward – Financial Management (2016M-353)
… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Expenditures for 2013 totaled approximately $234,000. Key Finding Documentation is not maintained to verify the … that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures to track …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsPutnam County – Probation Department Collection of Revenue (2014M-5)
… State Division of Probation and Correctional Alternatives. Key Finding We found that the Probation Department has … controls and is collecting revenues due the Department. Key Recommendation There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… and surcharges for probation and non-probation cases. Key Finding Department officials are not pursuing all possible revenue sources within the Department. Key Recommendation Consider imposing fees for probation …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Kirkwood - Board Oversight (2018M-71)
… operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. … and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71