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Town of Murray – Capital Projects (2014M-086)
… the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Lewis – Highway Purchases (2014M-103)
… through November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Le Roy – Purchasing (2014M-106)
… through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of approximately 7,600. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … The purpose of our audit was to determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… correct and consistent UEI throughout the entire lifecycle of a grant. The UEI serves as the primary key for tracking … regarding the application process and the reporting of State expenditures, agencies should refer to Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Comptroller DiNapoli Releases School Audit
… announced the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in … our review was to assess the Jefferson County Industrial Development Agencys JCIDA progress as of July 2024 in …
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)
… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …
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)
… supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition … for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place …
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)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
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)
… officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated and … address the solicitation of competition for professional services and insurance. The College purchased goods and services totaling $474,514 and professional services totaling …
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)
… Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to …
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)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …
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)
… appropriate. Ensure the annual audit of the Court records is sufficiently detailed and documented, includes determining whether an accountability is performed and addresses any unreconciled or unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Otsego County – Cost of Temporary Housing (2015M-97)
… audit was to examine the County’s administration of the temporary housing program for the period January 1, 2013 … The County’s Department of Social Services provides temporary housing for eligible individuals and families, for … not taken steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a … 2015 total approximately $24.2 million. Key Findings The City Manager did not use historical trends or prior year …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105