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Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and … of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective … Department officials have made significant progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followAccounts Payable Advisory No. 44
… Operations for additional information about vendor locations. Vendors receiving ePayments will receive them …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Harrison - Budgeting Practices (2018M-142)
… 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million … of our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Half Hollow Hills Community Library - Fund Balance (2018M-127)
… the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … of operating expenditures, and the Library has no plan for the use of these surplus funds. Key Recommendations Amend … of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… complete report - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were … provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Determine whether energy efficiency and recycling rebates and credits were …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Walden Fire District – Disbursements (2014M-184)
… and serves approximately 11,300 residents, is governed by an elected five-member Board of Fire Commissioners. The … Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… located in Chenango County. The District is governed by a five-member Board of Fire Commissioners. The general … Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Plattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … realistic estimates for revenues and expenditures based on all information available at the time. Use surplus funds …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Uniondale Union Free School District – Procurement (2016M-195)
… schools with approximately 6,950 students, is governed by an elected five-member Board of Education. Budgeted … to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… report – pdf ] [ read complete 2021 report – pdf ] Purpose of Audit The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of … The purpose of our review was to assess the City of Little Falls Citys progress as of March …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Herkimer and German Flatts. The Village is governed by an elected Village Board composed of a Mayor and four Trustees. Results of Review Based on our limited procedures, the Village has demonstrated …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fFabius-Pompey Central School District – Budget Review (B3-15-9)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Town of Ulster – Town Assessor (2016M-361)
… Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were … is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The Town is governed … an allocation of the balances or loans between funds and periodic estimates of fund balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Guilderland – Golf Course Collections (2017M-22)
… the processing of collections received at the Town golf course for the period January 1, 2015 through October 31, … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … the processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress" and the remaining 17 as "susceptible to fiscal stress." The scores are based on the evaluation of … changes provide local officials with more helpful, easy-to-understand information that can help them address specific … To search the complete list of school district fiscal stress …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressOversight of Juvenile Justice Facilities (Follow-Up)
… the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the … our children, families, and communities. Toward this end, OCFS, through its Division of Juvenile Justice and … limited-secure facilities, and one non-secure facility. OCFS must ensure that these facilities are operated in good …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-follow