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Town of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Herkimer Central School District – Financial Condition (2016M-68)
… place but has hired a consultant to assist with long-term planning. Key Recommendations Develop and adopt structurally …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Town of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… for the period January 1, 2013 through January 31, 2014. Background The Woodgate Volunteer Fire Department, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… of approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of Legislators. The … measures. Ensure that audited claims are accurate and supported. … County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Milford – Board Oversight (2018M-25)
… Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is … performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board … statements, canceled check images, bank reconciliations and monthly reports. The Board should perform, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25State Agencies Bulletin No. 1633
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2018. Affected Employees … To inform agencies of the processing requirements for employees who claim exempt from Federal State andor Local tax withholding in tax year 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018Internal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… Attorney General Colleen Glavin of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, Bureau Chief Daniel Cort, and Executive Deputy Attorney …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicVillage of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … submitted to the Office of the New York State Comptroller for examination and recommendations. Key Findings The scope … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Newburgh – Budget Review (B24-6-9)
… [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 City’s 2025 proposed budget were reasonable. Background The City of … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Services (BOCES) is an association of 32 component and two noncomponent school districts and is governed by a seven-member Board of Education elected … policy for effectively monitoring accounts receivable and ensuring that amounts due for cooperative services are …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesVillage of Sagaponack – Claims Processing (2017M-124)
Village of Sagaponack Claims Processing 2017M124
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2015 through … Adopt reasonable budgets that more accurately reflect historical trends in actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Westchester Library System – Procurement (2015M-199)
… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Suffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from abuse or … IT control weaknesses were communicated confidentially to district officials. Key Recommendations Regularly review user … awareness training to personnel who use IT resources. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling … did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43