Search
Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… and formal approvals are necessary for such costs. Key Findings The Authority did not have formal policies that … to obtain the benefits intended from such expenditures. Key Recommendation Examine written policies and procedures to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Germantown Central School District – Financial Management (2013M-230)
… the 2012-13 fiscal year were approximately $13.7 million. Key Finding Over the last four years, District officials … without full disclosure of how these funds will be used. Key Recommendations Develop realistic budget estimates using …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… and expenditures totaled approximately $3.8 million. Key Findings There was no indication that the Council … proceedings, including amendments to the personnel policy. Key Recommendations Ensure that the Executive Director is …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Newfield – Selected Financial Activities (2013M-2)
… had budgeted appropriations of approximately $2.4 million. Key Findings The Board did not require the Supervisor to meet … each year. Water bills were calculated inaccurately. Key Recommendations Ensure the Supervisor is meeting the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-22018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditAkron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to … that original receipts are attached to the monthly credit card statements. Ensure that checks representing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … water fund and preserve water resources. … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… comprises four elected Trustees and an elected Mayor. Key Findings The Board has not implemented adequate … comprehensive data back-up policies and procedures. Key Recommendations Implement compensating controls to reduce …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Spencerport – Financial Management (2013M-134)
… (appropriations) totaled approximately $6.4 million. Key Findings Village officials have not adopted policies or … surplus funds in a manner that benefits the taxpayers. Key Recommendations Adopt policies or procedures to govern …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Albany City School District – Separation Payments and Information Technology (2012M-251)
… funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees left … found that all employees were not made aware of the plan. Key Recommendations Accurately calculate separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s … the period June 1, 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a … and services were not received, two claims, totaling $4,099, lacked quotes as required by the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Maybrook – Water Operations (2013M-121)
… approximately $262,000 and were financed by user fees. Key Findings The Village’s internal controls over water … approximately $74,000 for employee benefit costs. Key Recommendations Segregate incompatible duties within the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… $79,388 for the water fund and $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting … maintained and has not adopted long-term financial plans. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… plan to construct a new Town Hall/highway garage at an estimated cost of $602,620. Construction began in the spring … them. Further, they did not monitor expenditures against estimated costs. The Town also did not budget for over …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to … Courts financial operations from August 1 2014 through May 31 2016 We extended our review of Court operations back to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Town of Middlebury – Purchasing (2013M-212)
… Key Findings We tested purchases made in 2012 from five vendors totaling $100,943 for compliance with the Town’s … The Highway Superintendent only obtained quotes from vendors for one of the six purchases, costing $424, which was … the costs of the filters purchased to the costs from other vendors in the area and noted that the Town paid reasonable …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241