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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)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …
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 Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Endicott, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets …
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)
… segregated the duties of billing, collecting and recording or provided oversight over the two account clerks, running …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's …
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)
… other than to hope that it might get some revenue source, like Federal or State aid, if there was an emergency. …
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)
… The purpose of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, … The Town’s 2013 adopted budget combined operating fund appropriations totaled $1.5 million. Key Findings The … records to properly document assets, liabilities, fund balances, results of operations, or prepare accurate …
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)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …
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)
… the course of each project, which often span two or more fiscal years. Rather, the Administrator recorded …
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)
… our audit was to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, … signature on disbursement checks using a rubber stamp. No one compares the approved claim warrants to the checks …
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
… the information contained in this guide will be valuable to new board members and inexperienced claims auditors. This … that provide audit of claims requirements applicable to various types of local governments. In the case of cities, … claims auditing process. Therefore, Appendix B is intended to provide only general information, and you should consult …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
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)
… provides the City with the Board-approved claims packets or abstracts signed by all Board members. … Cohoes Public …
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
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: …
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)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. …
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
… following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city officials did not … the city has made progress implementing corrective action. Of the nine audit recommendations, three recommendations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
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)
… records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
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)
… fund balance in the general fund and sewer district fund. At current spending levels, the unrestricted, unappropriated …
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)
… County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 … The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162