Search
Town of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… surpluses experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… annual Directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Darien – State Contract Loader Purchases (2013M-88)
… January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … State contract prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Village of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for … officials did not ensure all credit account purchases and employee reimbursements were properly supported and for … and the approval process for credit account purchases and employee reimbursements. Thoroughly audit claims and require …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Madison County - Claims Audit and Payment Process (2019M-142)
… corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Archived Publications
… - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water … enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Cincinnatus Central School District – Procurement (2021M-111)
… (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. … may not have been procured in a manner that ensured the economical use of public funds. Officials did not: … of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Plainville Fire District – Board Oversight (2021M-91)
… financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key … operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Mineola Union Free School District – Financial Condition Management (2021M-44)
… - pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education … taking corrective action. … Determine whether the Mineola Union Free School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mFranklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13