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Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $2.4 million for 2016. Key Findings The Board has not established adequate policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… District's 2013 budget totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the … balance. Furthermore, the monthly reports provided by the Treasurer include only year-to-date information and do not … Town Law) are audited and approved by the Board before the Treasurer pays the claims. Prepare and adopt budgets in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period … The general fund’s unassigned fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. … or capital plans. The County has not had sufficient cash to pay its bills and other obligations when due, resulting in …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Village of Malverne – Procurement (2017M-16)
… the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of … of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Tuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… take corrective action. Appendix B includes our comments on issues raised in the Company’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Accounts Payable Advisory No. 5
… USPS and Related Postal Services . Please note there is a new requirement for entering information in the Invoice Field …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOtselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 … technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during our audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and … service billing and collection. The procedures should address periodic reconciliations of services rendered, billed …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … in unaccounted for collections. Cash receipt processes and oversight were inadequate and key duties were not segregated. Collection, receipting …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Clinton – Financial Management (2014M-316)
… and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims that …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Candor Central School District – School Lunch Operations (2015M-173)
… and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … mortgage property records did not always contain work-in-progress status and an activity history was not retained … Document all communications with buyers to show the work-in-progress property status and retain a historical activity …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages