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Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… report - pdf] Audit Objective Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of … Determine whether the Utica Harbor Point Development Corporation Corporation Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… the plan as needed and distribute it to all responsible parties. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Chatham Central School District – Financial Management (2023M-11)
audit school chatham
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violations that segregate the clerk’s collection, recording and reporting duties or implement compensating …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219City of Troy – Financial Condition (2015M-185)
… $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Red Creek Central School District – Financial Condition (2016M-365)
… in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. … not ensure the faculty advisors followed the established, informal procedures. A faculty advisor improperly deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in … which operates one school with approximately 570 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… three instances where no date was on the address verification document or the date was several years old; and … because the School has not fully developed its residence verification process. Key Recommendation Ensure that proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… 1, 2016. Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, … operates three schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Orange County Probation Department – Restitution Payments (S9-20-1)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wayne Central School District – Property Disposal (2021M-161)
… disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, District officials do not have assurance that they received the best value for this property. We noted similar deficiencies in our 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161