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Town of Hume – Financial Management (2014M-333)
… did not use prior years’ budget-versus-actual operating results when preparing and adopting budgets. Key … in order to develop budgets that are based on prior actual results and expected future changes. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Dickinson – Fiscal Oversight (2014M-337)
… the financial records and reports of the Supervisor, Tax Collector or Code Enforcement Officer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Day – Supervisor’s Records and Reports (2014M-225)
… and monthly reports contained inaccurate monthly cash balances, and revenues of more than $500,000 were not … records or reported to the Board. Reconciled bank balances were not compared with recorded cash balances until after the end of the year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Mastic Beach Fire District – Cash Disbursements (2017M-38)
… The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were … County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 … Key Findings The Treasurer inappropriately disbursed 84 checks totaling $394,037 prior to the Board resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Murray – Capital Projects (2014M-086)
… through February 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in … None of the claims reviewed included documentation to show that Town officials followed the terms of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting … Develop a comprehensive multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report … Board is composed of seven members appointed by the County Legislature and responsible for JCIDA’s general …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… While a code of conduct is posted on the School website, the code is not distributed annually and does not …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70East Quogue Union Free School District - Claims Auditing (2019M-78)
… million before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Herkimer County Community College - Procurement (2019M-186)
… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and … and procedures are distributed to all staff involved in the purchasing process. Ensure that College officials and … use competitive methods when procuring goods and services in accordance with General Municipal Law and the College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Iroquois Central School District - Financial Management (2018M-102)
… the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Palmyra - Justice Court Operations (2019M-202)
… report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a total …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 through July … audit was to review the financial operations of Ausable Water District 2 Ausable Water District 3 and Ausable Sewer …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m