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Town of Tompkins Fire District – Board Oversight (2023M-33)
… 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of German – Supervisor’s Records and Reports (2023M-54)
… Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date … accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Ticonderoga – Capital Project Management (2023M-38)
… capital projects activity for eight projects reviewed, with Board-authorized budgets totaling $20 . 8 million, to … in a timely manner. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… relief rebate program in 2013 to provide property owners with a one-time property tax relief payment. Budgeted … they are supported by sufficient documentation and comply with statutory requirements and Town policies. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Edinburg – Justice Court Operations (2014M-226)
… January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population of approximately 1,200. The Town is governed by an … State Comptroller’s Justice Court Fund (JCF). Key Findings Bank reconciliations, month-end accountabilities and reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wyandanch Union Free School District – Budget Review (B25-7-3)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … year during which the municipality or school district is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $23,336,380, which is within the limits established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Corning – Procurement (2020M-93)
… methods. Officials also did not enter into a contract with any of the 10 providers. A one year mowing contract was … for procuring professional services. Town officials agreed with the recommendations except the lack of documentation for …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Prattsburgh Central School District – Financial Management (2020M-108)
… that is not needed or used to fund operations. Comply with the surplus fund balance legal limit and use the excess … and capital plans. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… As a result: fundraising records were not maintained; cash receipts were not properly accounted for or safeguarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … Comply with competitive bidding statutes and the District’s procurement policy. Ensure claims are audited prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that contain … debt service expenditures. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… not authorized for such prepayment. Village officials paid 40 credit card charges totaling $7,187 (of 103 charges …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Chili - Financial Management and Cash Receipts (2019M-167)
… reconcile them. Key Recommendations Adopt budgets with realistic estimates. Establish a written policy … departmental receipt records. Town officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167East Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDalton-Nunda Central School District – Financial Management (2020M-92)
… fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved comprehensive … reserve plan. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92