Search
Town of Ephratah – Accounting Records and Reports (2022M-138)
… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138State Agencies Bulletin No. 283
… Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditOversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followChenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98XI.12.D Closing Contracts – XI. Procurement and Contract Management
… approval. A contract is eligible to be closed if it meets all the following criteria: A minimum of one year has passed … orders (encumbrances) are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… A color copier and refrigerator with a combined purchase price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Saranac – Town Clerk Operations (2019M-33)
… did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit findings and … on April 29, 2021 and charged with falsifying business records in the first degree, corrupting the government in the … the Clerk pleaded guilty to Attempted Falsifying Business Records in the second degree. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to … To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative … See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be set up in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Control section in order to properly bill the Federal Government for reimbursement. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingVillage of Poquott – Justice Court Operations (2019M-214)
… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The … On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a record of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership provided adequate oversight of operations for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly accounted for … $101,121 was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to … and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100East Irondequoit Central School District - Financial Management (2019M-28)
… Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded … budgeting for operations and reserves more accurately, and accounting for encumbrances and debt service funds properly. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Butternuts – Disbursements (2021M-62)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Canton Central School District – Financial Condition (2013M-287)
… fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial … whether the Gaming Commission (Commission) was monitoring and enforcing New York State rules and regulations designed to promote the health and safety of …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-follow