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Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … March 1, 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population … Village of Deposit Fiscal Monitoring and Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. Background The … The purpose of our audit was to assess the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, … is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine … the process for calculating, reviewing, approving and making separation payments. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial … Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs … following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards: 10.542 Pandemic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Use of New York State Snowmobile Trail Development and Maintenance Funds
… for maintaining the trails. Sponsors can function as TMEs and do the trail maintenance themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of … Key Findings The Board properly evaluated projects prior to approving financial benefits. The Board could improve its … monitoring and verification of project performance related to job creation and capital investment. Four companies …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… bars mounted at the proper height. Three components in the parking lot, such as accessible parking with painted lines and access aisles. Two components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … such as accessible stall doors with automatic closers and pipes under lavatories covered to prevent contact. Two … including the required number of accessible parking spaces and signs identifying van accessible spaces. Two located at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… the proper length and height. Four components at the Fire Station, such as a portion of the Code Enforcement service … at an accessible height. Three components at the Police Station, such as accessible parking spaces in the parking …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35