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Town of Throop – Highway Department (2021M-115)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent … provided adequate oversight of the Highway Department’s (Department) financial activities. Key Findings The Board … Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user accounts, … software, which allowed them to potentially control all phases of financial transactions. Officials paid BOCES …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareAbout NYSLRS
… Retirement System (ERS), which provides benefits to employees of participating public employers in …
https://www.osc.ny.gov/retirement/about-nyslrsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… will also increase in 2022 and beyond, according to a report issued today by State Comptroller Thomas P. … businesses struggling to recover from the pandemic. Action is needed to avoid hiking costs for New York businesses and … end of March 2021. The current balance is more than double what was owed during the Great Recession. Rate Increase UI …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli Announces Fiscal Stress Scores
… six counties, four cities, and nine towns. This release is based on financial information of local governments …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOpinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … bank reconciliations. File the District’s annual financial report each year with OSC in a timely manner. Conduct an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… [read complete report - pdf] Audit Objective Determine whether the Court … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsCity of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… [read complete report – pdf] Audit Objective Determine whether Greene … ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and … not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… complete report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were … and were for Association purposes. Key Findings The Board did not ensure that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Ticonderoga – Capital Project Management (2023M-38)
… project budget-to-actual reports for the Board. For example, budget modifications totaling $3.2 million were not …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTrumansburg Central School District – Procurement (2022M-13)
… of Education (Board) did not implement the District’s external auditor’s recommendation to update its purchasing … written procurement procedures. Comply with the requirements for all procurements that exceed the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… [read complete report - pdf] Audit Objective Determine whether Ontario … procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… [ read complete report - pdf ] Audit Objective Determine whether the Mount … (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Bethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. … Determine if the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167