Search

Town of Mayfield - Town Clerk (2016M-29)

… accurate manner. The Clerk also did not complete monthly bank reconciliations or accountabilities to compare cash on … the Clerk’s monthly report, deposit all collections in the bank accounts in an accurate and timely manner, and disburse all …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Town of Cornwall – Financial Condition (2014M-123)

… budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear financial and capital plans. Key Recommendations Address declining fund …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Town of Coeymans – Financial Condition (2015M-184)

… fiscal year were $6.9 million. Key Findings The Board did not adopt realistic, structurally balanced budgets in the …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Town of Carmel – Selected Financial Activities (2015M-201)

… 2015 are approximately $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform … obtaining goods and services. The Recreation Director did not ensure that records were properly maintained and did not deposit receipts in a timely manner. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201

Town of Pierrepont – Fiscal Stress (2014M-314)

… 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence …

https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314

Town of Milford – Financial Condition (2013M-355)

… through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town … multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Town of German Flatts – Fiscal Stress (2015M-217)

… a population of approximately 13,000. The Town is governed by a five-member Town Board. Budgeted appropriations for 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Town of Afton – Budgeting Practices (2013M-304)

… approximately $262,000 of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304

Town of Ellicott – Justice Court (2015M-111)

… and accountability analyses are prepared and verified on a monthly basis and investigate any variances. … to perform, a thorough audit of the Court’s records on an annual basis. Evidence of an audit indicating the tests …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111

Town of Ellery – Justice Court (2014M-269)

… surcharges during our audit period. Key Findings The Clerk controlled all aspects of the Court’s cash collection, …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

State Agencies Bulletin No. 719

… of Corrections employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer Spanish Language Correction Officer Trainee Correction … Increase for all arbitration eligible employees on 3/31/07 in the amount of $2,625 due to the movement of the Security …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certain

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… supported, deposited and used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, we … a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94

Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)

… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …

https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126

Sauquoit Valley Central School District - Procurement (2019M-228)

… $267,306. The Board did not review and update the District procurement policy. Key Recommendations Use a request for … Obtain verbal and written quotes as required by the procurement policy. Document all purchase decisions including … for using sole source vendors. Annually review the procurement policy and update it as needed. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!