Search
Lansing Central School District – Procurement (2021M-213)
… seek competition for insurance coverage totaling $232,624 or for four of six professional service providers paid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Andes Central School District – Financial Management (2013M-250)
… through 2012-13), because the District consistently spent less than what was budgeted. Although District officials used $205,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Nichols – Financial Condition (2013M-50)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background … members including the Mayor. The Village’s annual budget for the 2012-13 fiscal year is $101,711, funded mainly from … 2011-12 the Village had unforeseen expenditures of $89,500 for increased water costs and major flood damage. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 2011-12 fiscal year totaled approximately $12.4 million. Key Findings We found significant problems with the … with legal requirements related to debt proceeds. Key Recommendations Properly record each capital project …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Overview – Improving the Effectiveness of Your Claims Auditing Process
… claims. It also is our hope that the information contained in this guide will be valuable to new board members and … The following is an overview of the information contained in this guide: What Is a Claim? Who Is Responsible? … Auditing Payments Not Requiring Pre-Audit Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCity of Olean – Budget Review (B1-13-2)
… appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Cohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… overstated his sick and leave balances by more than 270 hours which could have given him more than $6,000, before his … his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine … overstated his sick and leave balances by more than 270 hours …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of Oyster Bay - Financial Condition Management (2020M-74)
… policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … other means, such as establishing reserves, to pay for long-term infrastructure needs. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… at reasonable levels and within legal limits. The District’s fund balance over the past five years grew to $97.9 … million, the equivalent of 43 percent of the District’s annual budget. Certain appropriations were overestimated in … and the amounts to be transferred to reserves based on historical and/or other known factors. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Schuyler – Financial Management (2014M-182)
… which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and … multiyear financial operating or capital plan. Key Recommendations Develop a fund balance policy that … capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162