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Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationLaFargeville Central School District – Information Technology (2021M-192)
… managed network user accounts. The District’s disaster recovery plan was outdated, inadequate and not tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… are segregated among employees or that increased managerial oversight is in place. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… public benefit corporation that was established in 1990 under New York State Public Authorities Law to … the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to deposit. The … and exception reports. Ensure that cash is deposited in a timely manner and is physically secured prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Niagara Falls Water Board – Financial Management (2015M-141)
… if the Board is managing the Water Board’s finances in accordance with the governing agreements and New York … are public benefit corporations which were created in 2002 by a special act of the New York State Legislature. … that Water Board and Water Authority finances are managed in accordance with the terms of the governing agreements, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Fleischmanns – Water Fund (2013M-151)
… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member … expenditures and revenues, which initially resulted in an excessive fund balance, but has since caused fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets and collected approximately $721,000 in fines and penalties for parking violations. Key Finding … of collection, the Village/Town still had $1.17 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Island Trees Union Free School District - School District Website (S9-19-34)
… Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website … plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must post required …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to maintain a website … plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must post required …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255