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Sodus Center Fire District – Board Oversight (2017M-108)
… submitted the required annual financial reports and tax levy limit calculations to OSC. Key Recommendations Take … Prepare and submit accurate annual financial reports and tax levy calculations to OSC in a timely manner. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal … received $1.06 in return, compared to the average for all states of $1.32. This is the fourth year in a row that … and decrease federal spending on payrolls. While all states benefitted from pandemic assistance, most states …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Introduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they … will impact our residents and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by Major Funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCity of Salamanca – Selected Financial Activities (2015M-284)
… the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … enforcement procedures prescribed by the City charter and local laws. The Council did not adopt policies and procedures … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
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)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97City 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-2020-14Whitesville Central School District – Information Technology (2021M-22)
… policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the … to define information technology services to be provided. In addition, sensitive IT control weaknesses were … user permissions policy and establish written procedures for adding, modifying and disabling user permissions and for …
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)
… Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 claims totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Hancock Fire Department - Financial Operations (2018M-236)
… The Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the … Key Recommendations The President should disclose, in writing, his deemed interest in the oral agreement between …
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-8Village of Bemus Point – Clerk-Treasurer (2022M-38)
… complete report - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly … reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report … documentation, therefore we could not determine whether all money collected was deposited. Properly record revenues …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) … internal controls over cash disbursements and electronic payments or financial system user access. As a result: Job … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017 adopted budget increased real property taxes by 16.5 percent. The budgeted RPT of $22,382,352 does not include …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56