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Unity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … direct care positions, and the personal service costs for one of its classrooms for a full year, although the classroom … … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … response letter. … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2006 2005 Financial Statements 2019 Audited (A management letter was not issued.) 2018 Audited (A management letter … not issued.) 2007 Audited (A management letter was issued and can be found at this link.) 2006 Audited (A management letter was issued and can be found at this link.) 2005 Audited (A management …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… calculated granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … budget and did not appropriately monitor the project. As a result, the Town incurred total project costs of … $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Development Agency is an independent public benefit corporation which offers assistance, including commercial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Related Audit/Report of Interest Office of Children and Family Services: Oversight of Child Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of Audit The purpose of our audit was to examine the City’s internal controls over cash receipts for the period … Common Council, the legislative body which comprises the President and 10 Alderpersons. The City budget for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Council is the City’s legislative branch and comprises the elected Council President and seven elected members. The … million, $2.4 million of which must be transferred to the debt service fund or reserve for debt. The remaining 30 completed projects had deficits …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248DiNapoli: New York Sees Improvement in Condition of Local Bridges
… When the state Department of Transportation inspects a bridge, it assigns a rating or score – ranging from 0 (worst) to 9 (best) – to major bridge components based on their capacity to carry vehicular … If any major component receives a score of 4 or below, the bridge is rated “poor.” In New York, 9% of all bridges were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … officials have not developed policies and procedures to govern budgeting practices and the level of unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96