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Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief pursuant to a separation agreement the Town entered with the former chief. Town officials told us the Town … in turn helps promote transparency. Town officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Mayfield - Town Clerk (2016M-29)
… or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor and other agencies. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… funds to dangerously low levels, leaving the Town with an insufficient financial cushion for unforeseen events … operating funds and adopt structurally balanced budgets with less dependence on using fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… controls. Maintain complete and adequate records with supporting documentation to account for all of the … for all bank accounts and provide them to the Board along with the bank statements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Potter – Town Clerk (2020M-113)
… and determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup … duplicate receipts. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Adopt adequate bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the … necessary reports. Department officers generally agreed with our recommendations and indicated they have begun and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Springfield – Credit Card Purchases (2020M-138)
… and not provided to the Board or always reconciled with supporting documentation before approval. 116 credit … statements before approving payment. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the … balance and reserve fund policy. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… funding sources for capital projects are in compliance with applicable statutes and regulations. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Town officials procure goods and services in conformance with policies and statute. Town officials generally agreed with our recommendations and indicated they have planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Gates-Chili Central School District - Financial Management (2019M-53)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53City of Long Beach - Financial Condition (2019M-133)
… - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial condition. Key Findings The City’s total general fund balance decreased 68 percent from … Determine whether the Council and City officials adequately managed the Citys financial …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Canastota Central School District - Financial Condition Management (2019M-174)
… fund balance in the general fund in accordance with the law. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… In addition, all 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform … service contracts. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMinerva Central School District – Financial Condition Management (2020M-60)
… Develop a plan to reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … financial plan. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a … levels for reserves. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… from reserves are included in the annual budget and comply with permissive referendum and public notice requirements. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s … billing errors. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… million were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The … claims audit process. District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… claims that were not properly supported or in compliance with the District’s procurement policy, were not addressed. … or an independent party. District officials disagreed with certain aspects of our findings but indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76