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Oswego County – Transfer Station Cash Receipts (2015M-334)
… Attendants did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not … Require attendants to document the quantity of garbage disposal stickers on hand at the beginning and end of …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Chemung County Probation Department Collections and Disbursements …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 … of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an elected five-member … of the terms of the original contract that was established in 1970. Key Recommendations Properly and accurately bill …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162City of Yonkers – Financial Operations (2017M-119)
… Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over … approximately $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or … have been. The former Director and current Director did not provide the Board with comprehensive financial reports so …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingCounty of Cortland – Departmental Operations (2013M-157)
… The County is not imposing certain allowable fees that the probation department could collect, ranging between $9,500 … in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Village of Hempstead – Budget Review (B17-7-6)
Village of Hempstead Budget Review B1776
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Mount Morris – Treasurer’s Office (2013M-65)
… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Hancock Central School District - Non-Resident Student Tuition (2021M-208)
Determine whether Hancock Central School District District officials established nonresident tuition NRT rates in the best interest of District taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Village of Clayton – Claims Auditing (2021M-81)
… Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalNorth Greenbush Common School District – Claims Auditing (2022M-112)
… properly audited and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving … auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims totaling $1.1 million were audited and approved by the former Superintendent while also serving as the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … one lease amendment that cost an additional $77,000 in materials costs without adequate documentation. Approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181