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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed … resources. The clerk assists the Justices with processing cases and related financial transactions, including … … Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Village of Bellport – Claims Processing (2014M-126)
… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate … the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Hendrick Hudson Central School District - Financial Condition (2019M-24)
… The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential … not to take action until factual, reliable information is obtained. Due to this, no additional cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Herkimer County Community College - Procurement (2019M-186)
… goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186East Quogue Union Free School District - Claims Auditing (2019M-78)
… policy was always followed. Key Recommendations Ensure no claim, other than those allowed by law, is paid before audit … auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… year total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer … The Board has not adopted structurally balanced budgets with reasonable estimates for revenues and appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Westfield – Water and Sewer Operations (2014M-209)
… through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. The Village is governed by an elected Board of Trustees which comprises …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have … Business Units are responsible for submitting requests to the Vendor Management Unit to create a Centralized Corporate Customer. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesTown of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Hume – Financial Management (2014M-333)
… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The … of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the … through February 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in … None of the claims reviewed included documentation to show that Town officials followed the terms of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53State Comptroller DiNapoli Releases School Audit
… school district audit was issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit