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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was … PILOT amounts billed and received. IDA officials agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringPutnam Valley Central School District – Information Technology (2021M-154)
… password requirements. Assess all local user accounts with administrative permissions and create secondary accounts … activities. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… of the CFO’s duties. Establish a written agreement with the IDA that specifies the services to be provided to … services prior to payment. LDC officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationFonda-Fultonville Central School District – Reserves Management (2021M-157)
… and ensure amounts are necessary and reasonable. Consult with legal counsel as to the appropriate remedy for … funds from reserves. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Hempstead – Budgeting (2021M-169)
… manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget for salaries and … line becoming over expended. Town officials disagreed with certain findings and recommendations in our report. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. During fiscal years 2018 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Owasco – Highway Department (2020M-128)
… policy (policy) and statutes and procedures are complied with and that claims are appropriately approved and … districts and/or accounts. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Owasco – Financial Management and Procurement (2021M-70)
… contracts. Ensure equipment is procured in accordance with applicable policies and statutes. Town officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Mineola Union Free School District – Financial Condition Management (2021M-44)
… and only appropriate fund balance when needed. Comply with the statutory fund balance limit. District officials agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… State oversight agencies. Although IDA officials disagreed with certain aspects of our findings, they generally agreed with our recommendations. Appendix C includes OSC’s comments …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectCincinnatus Central School District – Procurement (2021M-111)
… and services not subject to competitive bidding. Comply with all District procurement policies and procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the … are meeting job goals. CEDC officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… IT contingency plan. Monitor and enforce compliance with its acceptable computer use policy (AUP). As a result, … who use IT resources. Village officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to … as specified in Appendix B, District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… established adequate controls over non-student network user accounts to help prevent unauthorized use, access and/or … officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased risk of … not: Disable 73 unnecessary individual non-student network user accounts and three service accounts with administrative …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Norfolk Fire District – Board Oversight (2022M-109)
… the District’s 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of … reports timely. District officials generally agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109York Central School District – Financial Management (2022M-96)
… was needed to fund operations. Key Recommendations Comply with the surplus fund balance statutory limit and use the … and capital plans. District officials generally disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Baldwinsville Central School District – Fuel Inventory (2022M-106)
… inventory records and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage … from loss and misuse. District officials generally agreed with our recommendations and indicated they took corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106