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Town of Great Valley – Town Clerk (2014M-29)
… the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when no …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Glens Falls City School District - Financial Management (2019M-12)
… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the … fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education students, resulting in one district of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… complete report - pdf] Audit Objective Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and … Eleven retirees received payments they were not eligible for totaling $27,440 for not participating in the health …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. Background The Afton Central School District is located in the Towns of Coleville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … Board of Commissioners. The Authority’s operating budget for the 2016-17 fiscal year totals approximately $1.1 … Board receives the monthly HCV program disbursement report for review. Develop FSS program disbursement procedures to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272State Comptroller DiNapoli Releases School District Audit
… by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to a … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find out how your …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditJohnsburg Central School District – Payroll (2014M-174)
… of Audit The purpose of our audit was to determine whether District officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. Background The Johnsburg Central School District is located in the Towns of Johnsburg, Chester …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Town of Barker – Justice Court Operations (2016M-422)
… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Chenango Valley Central School District – Budget Review (B4-16-5)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… 1, 2012 through March 31, 2014. Background The Northern Adirondack Central School District is located in the Towns of … and that student treasurers maintain ledgers. … Northern Adirondack Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a Village vehicle …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background … Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is … fiscal year total approximately $6.2 million. Key Findings Accounting records are not reconciled to the bank statements. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… resident districts a total of $27,389. The School does not have a good process in place to identify changes in … addresses used for billing purposes. The School did not have all the necessary student residence documentation on file. Key Recommendations Review information included on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Genesee County – Court and Trust Funds (2014M-322)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … improperly remained in the Treasurer’s custody and should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Vendor Responsibility Forms
… the person in the agency authorized to submit the form. Online Services Government Account Authorization - This form … for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsDiNapoli: Technology Changing How Local Governments Serve Residents
… can use smart technology to trim costs, hold the line on taxes, and encourage new growth, but must be vigilant … their service delivery.” “Emerging smart technologies have enormous potential to reshape how local governments deliver services. In Schenectady, we have a rich history of innovation and are proud to partner …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residents