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Village of Tuxedo Park - Board Oversight (2018M-66)
… not sought for 14 professional services totaling $926,188. Water rates were not clearly documented resulting in … in the Village’s response letter. … Village of Tuxedo Park Board Oversight 2018M66 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from … purchasing documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161County of Rockland – Budget Review (B18-6-11)
… and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated … tax levy limit. Key Recommendations The budget review did not contain recommendations. … County of Rockland Budget …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Village of Kaser - Refuse User Fees and Records (2018M-97)
… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Montezuma Fire District No. 1 - Board Oversight (2018M-54)
Montezuma Fire District No 1 Board Oversight 2018M54
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Allegany-Limestone Central School District - Financial Management (2018M-129)
… included annually appropriating fund balance that was not used to finance operations and overestimating … or 6 percentage points. Reserve funds are generally not being used 1 and the retirement, repair and unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Haverstraw - Financial Condition (2019M-52)
… and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to finance …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52City of Lockport – Cash Flow (2014M-195)
… problems. The Treasurer does not routinely prepare cash-flow analyses. Without cash-flow projections, the Council and City officials were unaware …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonRoosevelt Fire District – Fire Station Project (2015M-163)
… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… or establish mitigating controls. Because the Board did not provide adequate oversight, the former Treasurer … payments to her husband. The former Treasurer did not maintain accurate financial records, prepare and present …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Cortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Greenville Fire District – Investment Program (2023M-106)
… developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit … an additional $38,700 more than earned. Officials did not: Develop investment procedures to convey management’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Hilton Central School District – Network Access Controls (2022M-200)
… were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a … to officials, we found that: District officials did not establish written policies or adequate written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and … 1,440. The Village is governed by an elected three-member Board of Trustees. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5