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Town of Barton – Financial Planning (2015M-52)
… through October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is governed by an elected five-member Town Board. The Town’s 2015 annual budget is over $2.3 million. Key Findings Board members budgeted …
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)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the …
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)
… Board and membership and there is an independent review of bank statements and reconciliations. Ensure all claims are …
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)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately …
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)
… in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over the … five years, due primarily to the Board relying on fund balance as a financing source for operations. The Board did … that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates of unexpended …
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)
… realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key … realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The … underestimated revenues. As a result, unrestricted fund balance in the four major operating funds increased by …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
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)
… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …
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)
… computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … Complete any IT security-related training or provide the opportunity for employees to receive this type of … plan. Design and implement procedures to monitor the use of IT resources and provide periodic IT security …
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)
… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … appropriate purposes. No formal City-wide policies were in place to address the usage, documentation and approval of … B includes our comment on the issues raised in the City’s response letter. … Determine whether City of Cortland City …
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
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …
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)
… 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, … for 23 years, without seeking any competition to confirm the rates paid were reasonable. Seek competition for textbook …
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)
… ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) … adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
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)
… October 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 Trustees. Its population is approximately 950 residents. General fund appropriations …
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)
… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. … Determine whether the Town Board Board …
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)
… audit period, the Board consistently appropriated fund balance totaling $12.9 million that was not needed. When unused appropriated fund balance is added back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine …
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)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13