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Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit … the Board with monthly account balances of the District’s cash deposits and temporary investments. Prior to the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Yonkers – Budget Review (B6-16-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s 2016-17 budget totals $1.12 billion. The budget includes operating and debt service …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a … West Glens Falls Fire Company No 1 Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire … to the Board and filed the required annual financial report with the Office of State Comptroller. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Pawling Central School District – Selected Financial Activities (2012M-185)
… District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were funded primarily with …
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)
… fiscal year. The Village's tentative budget included a tax levy of $8,586,051, which exceeds the Village's tax levy limit by $470,040. Key Recommendations We recommend the … 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)
… to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential … inspection. However the County’s response time to this flag was only eight days later (50 days) than NYSDOT’s …
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)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
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)
… District officials incorrectly reported the reserve funds’ cash balances as "unrestricted" rather than "restricted" in … 2013. However, District officials reported a restricted cash balance of $0 on its financial statements. Key … separately from other general fund moneys as restricted cash. …
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)
… The Town of Sodus is located in Wayne County and has a population of approximately 8,400. The Town is governed by … The Town’s 2013 budgeted town-wide (TW) general, TW highway, town-outside-village (TOV) general, TOV highway, and … have facilitated the budgeting process. The Board did not adopt an investment policy or develop guidelines over other …
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)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
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)
… We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] , Jefferson [pdf] , Orleans [pdf] …
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)
… relationships with members of the Board or their family or friends. Under these circumstances, it is questionable …
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)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
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)
… Prepare and file the Village’s annual financial report with the Office of the State Comptroller in a timely manner. … compensating controls to reduce the risks associated with the lack of segregation of duties performed by the …
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)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
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)
… activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. Background … and four elected councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund … has not established a confirmation process with its bank for online transfers of Town moneys. Key Recommendations …
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)
… fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the … annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Wilson –Purchasing (2014M-077)
… 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)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6