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Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
audit village stamford pool capital project planning monitoring
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Lansing Fire District – Investment Program (2023M-62)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Village of Little Valley – Capital Project Management (2020M-129)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Islip Fire District – Capital Assets (2020M-3)
… [ read complete report - pdf ] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Kingston Housing Authority – Board Oversight (2020M-103)
… billed. Financial system access was not properly administered. Key Recommendations Properly oversee Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or … pandemic, with the District‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Sea Breeze Fire District – Board Oversight (2018M-269)
… [ read complete report - pdf ] Audit Objective Determine whether the Sea …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Broadalbin-Perth Central School District – Online Banking (2020M-144)
… [ read complete report - pdf ] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144City of Peekskill – Information Technology (2020M-164)
… [ read complete report - pdf ] Audit Objective Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost $11,000 … an audit of the 2018 and 2019 records, as required. As a result, the Board’s ability to effectively monitor …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Deposit Central School District - Financial Condition (2018M-204)
… Audit Objective Determine whether District officials took action to effectively manage the financial condition of the … Determine whether District officials took action to effectively manage the financial condition of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Hoosic Valley Central School District - Financial Management (2018M-238)
… that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Solon - Financial Management (2018M-233)
… a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the … a fund balance reserve policy and longterm plans to address Towns operational and capital needs in general …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were … Determine whether reserve funds and the debt service fund balance were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Village of Andover – Water and Electric Cash Receipts (2019M-152)
… [read complete report - pdf] Audit Objective Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Watkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57City of North Tonawanda - Financial Condition (2020M-90)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The general and … position. Key Recommendations Take appropriate action to remedy the financial condition problems affecting the …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90