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Cohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Town of Porter – Capital Projects (2013M-352)
… of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget … taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Saranac – Payroll (2014M-289)
… budgeted appropriations are approximately $2.12 million. Key Findings There were no comprehensive written policies and … office and was accessible to other Town employees. Key Recommendations Adopt comprehensive payroll processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… for 2014 totaled approximately $17.4 million Key Findings The Board did not ensure that proposed … manager pumped diesel fuel into his personal vehicle. Key Recommendations Ensure that future capital projects are …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… lighting, snow removal, refuse collections, community and youth services and fire protection services to its residents. Budgeted … allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as much as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… expenditures for 2013 totaled approximately $2.1 million. Key Findings The Clerk and a bookkeeper perform virtually all … the Supervisor’s records and reports, as required by law. Key Recommendations The Supervisor should attend training to …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Lowville Academy and Central School District – Financial Condition (2015M-220)
… the 2014-15 fiscal year were approximately $25 million. Key Findings Over the last four years, District officials … reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets with realistic estimated of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWestmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… The purpose of our audit was to determine whether the District implemented the recommendations in our prior audit … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Crown Point Fire District – Board Oversight (2024M-29)
… adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the … the State Comptroller (OSC) and other interested parties. Key Recommendations Ensure the Board receives complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Harborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … Findings District officials did not always ensure that IT assets were appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established an adequate information technology (IT) contingency plan. Key Findings District officials did not … use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30