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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… account was not maintained and interim reports, such as trial balances and bank reconciliations were not provided to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … was for the fiscal year ending May 31, 2021. Ensure the AFR was prepared and filed with OSC, as required by New York … and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Town of Butler – Highway Asset Accountability (2024M-115)
… used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and periodically …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… benefits provided to the businesses when the businesses do not meet their employment goals. The Agency provided … Key Recommendations Ensure that all project agreements contain a recapture clause that would allow the Agency to recover financial incentives if business do not produce the intended benefits. Provide financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… and Economic Development, which inappropriately gives the appearance that the Agency is legally affiliated with the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, … cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as … parties outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Maine-Endwell Central School District – Financial Condition (2013M-49)
… the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49North Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven member Board of Commissioners (Board). … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash … detailed policies and procedures for its budget process to ensure the development of the most accurate and realistic … actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Wayne Central School District – Financial Management (2012M-229)
… appropriated $4.6 million in fund balance that was not needed to fund the budget, created fake encumbrances (by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Saranac Central School District – Payroll (2015M-298)
… (i.e., time records) to ensure that payments were based on the actual hours or days worked and Board-authorized … clerk. The Superintendent, or in his absence the Business Administrator, should compare payroll registers to payroll … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCentral Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… proposed 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … budget includes approximately $11.3 million in health insurance appropriations; this appropriation is $3.4 million, … or 54 percent, more than the $7.4 million average health insurance expenditure incurred during the last five years. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1