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Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, … to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal … of actual costs, as stipulated in their contracts, and do not process payments until required reports are received. … agreements are not met. Use a competitive process when procuring professional services. … Rockland County …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… The Board failed to adopt comprehensive written guidance on credit card usage combined with the Department officials’ … ensure the Department’s accounting records were audited on an annual basis by a CPA, as is required by the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… has overall responsibility for the City’s operations and can adopt and amend local laws, ordinances, and resolutions. …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Village of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … they plan to initiate corrective action. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … they planned to initiate corrective action. … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Clayton Justice Court Time …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… indicated they plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Kaser - Refuse User Fees and Records (2018M-97)
… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… $6.2 million lacked completed original applications and/or supporting documentation. These properties had annual … Key Recommendations Ensure all applications are complete and supporting documentation is provided before granting … Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. … Village of Rushville …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure … Key Findings The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… action. … Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Division of Housing and Community Renewal Bulletin No. DH-92
… will be taken from the LLS payment for normal retirement contributions, garnishments and federal levies. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-92-october-2016-april-2017-and-october-2017-district