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Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For … pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether revenues are …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Canaseraga – Claims Audit (2023M-48)
… or properly audited and approved before payment. As a result, there was an increased risk that improper or … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… between Town officials is an important internal control for preventing errors and misappropriation of assets . By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… responsibilities. District officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… complete report – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) … audit boces dutchess …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January 1, 2015 through … elected five-member Board of Commissioners. The District’s budgeted appropriations for 2016 were approximately …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information … technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located … Board has not established policies and procedures related to personal, private and sensitive information (PPSI) and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Pride 2022
… New York has been on the forefront of the LGBTQ movement since 1969, when a … LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely … and queer voices. Pride month is a time for reflecting on the history of the LGBTQ movement, while also looking …
https://www.osc.ny.gov/pride-2022Town of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast Hampton Housing Authority – Board Oversight (2017M-33)
… 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Watkins Glen – Justice Court Operations (2021M-146)
… report - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, reported … accounting system software to the most secure version. Village officials agreed with our recommendations and have … Determine whether the Village of Watkins Glen Village Justices collected recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Asset Forfeiture Escrow Fund
… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … a detailed report of the operation and condition of the asset forfeiture escrow fund to the governing board and the …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund