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Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… items as alternates in original project plans and bid specifications. Solicit competition using bids, request for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Introduction – Federal Funding and New York
The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionWest Islip Union Free School District – Financial Management (2022M-40)
… Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when … period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end … and reserves resulted in levying more taxes then were needed to fund operations. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … The Treasurer made $15,943 in questionable payments to himself and his business and did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244City of Salamanca – Selected Financial Activities (2015M-284)
… of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Whitesville Central School District – Information Technology (2021M-22)
… officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials did not: Disable … modifying or disabling user permissions to the network and information systems. Establish a written agreement with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established … Determine whether the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Hancock Fire Department - Financial Operations (2018M-236)
… require more support for collections, such as tickets or receipts. The finance committee should audit the … Treasurer’s records. This could include reviewing deposits or scanning check images and invoices. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8City of Poughkeepsie – Budget Review (B6-17-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … deficits ranged from $10 million on December 31, 2011 to $13.1 million on December 31, 2015. This occurred because … also include $1.6 million in unsupported allocations to other City departments for overhead services. The City …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors or …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87