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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prevent overspending the budget. Develop written policies or procedures regarding how hours worked are to be recorded …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324West Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal … of the District’s six general fund reserves are overfunded or potentially unnecessary. The Board did not adopt an … and include realistic estimates based on historical trends or other identified analysis. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware … balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not always …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingGermantown Fire District – Board Oversight (2014M-166)
… Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and … governs the District. The District’s 2013 general fund expenditures were $273,071 and budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Rushville - Board Oversight and Information Technology (2018M-118)
… Annually audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure investments … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. 1 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. Inadequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Glenham Fire District – Cash Disbursements (2016M-380)
… Key Findings Claims were paid before the Board reviewed or approved them. Four claims totaling $2,267 did not have … individual claims and ensure they do not contain sales tax or other unnecessary charges. … Glenham Fire District Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District … Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging rates. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… law. One Justice did not perform bank reconciliations or month-end accountabilities and another Justice did not perform accountabilities or maintain adequate bail records. Key Recommendations Refund …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Harford Fire District – Records and Reports (2016M-170)
… were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, … Key Recommendations Segregate key financial duties or implement compensating controls. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeMonitoring of Prevailing Wage Compliance on Construction Contracts
… Authority’s purpose is to finance and construct buildings for a variety of public and not-forprofit entities, including … with the appropriate prevailing wage rate schedule for the project, and perform a review of certified payrolls …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsUniversity at Albany – Sabbatical and Other Paid Leave
… a result, the environment at Albany enabled officials to grant other paid leaves without adequate justification. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveDivision of Housing and Community Renewal Bulletin No. DH-133
… Associate’s Degree, Bachelor’s Degree, Master’s Degree, or Doctorate from a college or university or a professional license issued by the New … employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… Associate’s Degree, Bachelor’s Degree, Master’s Degree, or Doctorate from a college or university or a professional license issued by the New … employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records … addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing records, completing annual audits and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities for … with our recommendations and indicated they have taken or will take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20City of Geneva – Financial Management (2015M-105)
… and the Council, therefore, adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, therefore, decreased significantly. … and future projections. Continue to reduce reliance on fund balance as a financing source. Use the Uniform System of …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105