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City of Yonkers – Budget Review (B6-16-11)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Pawling Central School District – Selected Financial Activities (2012M-185)
… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The … High School Roof project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Endicott -- Budget Review (B17-4-7)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … law, to avoid adopting a budget that is not in compliance with the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Lewis County – County Bridge Maintenance (S9-13-3)
… January 1, 2007, to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The County is … flags. Therefore, we could not determine if the County had responded to these flags in a timely manner. For the … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations were not included … passed general resolutions to fund this and other reserves with operating surplus after each fiscal year ended. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three … reserved are necessary, reasonable and in compliance with statutory requirements. Report reserve fund moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Sodus – Financial Management and Professional Services (2013M-99)
… and monitoring. As a result, it repeatedly adopted budgets with inaccurate revenue and expenditure estimates, which led … ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as required. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… elected members. The District has one school in operation with approximately 600 students and 110 employees. Budgeted … year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling inmate hospital … New York State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate inpatient services. Counties also …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… fiscal year were approximately $976,000, funded primarily with real property taxes. Key Findings The Board did not … former Treasurer to perform all cash disbursement duties with no oversight. The Board did not review the bank …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. … Village of Hoosick Falls Internal Controls Over Selected Operations 2013M1 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… with an itemized invoice, documentation of receipt of goods, department head approval and quotes or bids as required by Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… 2012. The Town has not established a confirmation process with its bank for online transfers of Town moneys. Key … the bookkeeper. Ensure that the online banking agreement with its bank identifies who is authorized to initiate and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… that the Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an … annual financial reports and file future reports with OSC in a timely manner. Audit, or provide for an audit, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees … District officials also have not adequately restricted online banking access rights to ensure the security of funds … the related claims have been audited and approved for payment. Require that the Director reviews and certifies …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Wilson –Purchasing (2014M-077)
… of approximately 6,000 residents. The Town is governed by a five-member elected Town Board comprised of a Town … adequate documentation to indicate whether Town officials used State or County contract pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077City of Yonkers – Budget Review (B20-6-6)
… and the related justification documents are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of … million to service its debt obligations during 2020-21. With the 2020-21 budget, the City will have exhausted 79.91 …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Java – Water Accountability (2013M-338)
… meters. Conversely, if the unaccounted-for water is due to leaks rather than malfunctioning meters, the Town is … the amount billed. Develop a plan to locate and repair leaks in the system. Ensure that Town officials review meter …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … audit. Enter into written agreements with the Chamber of Commerce that outline the services or benefits the Town is to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129