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Campbell-Savona Central School District – Budget Review (B2-13-12)
… budget, as well as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Alfred – Incompatible Duties (2021M-99)
… records is conducted. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… and/or were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting … the building was essential to the operation of a bona fide agricultural or horticultural production carried on for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) … were paid without Board approval. The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… New York State Comptroller Thomas P. DiNapoli released a statement … a public health crisis to commit fraud is reprehensible,” State Comptroller DiNapoli said. “I thank United States … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamGreenville Fire District - Fixed Assets (2019M-223)
… and serial numbers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Boylston – Financial Condition (2021M-69)
… specified in Appendix A, Town officials generally agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Franklin County Probation Department – Restitution Payments (S9-20-13)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 20 … followed up on. Officials did not make reasonable efforts to locate victims. In addition, officials did not make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and