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Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The … tickets. However, as of July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt …
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)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings … surplus funds and have not established formal reserves for future repairs and capital needs. Key Recommendations …
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)
… School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … and all external audits. Should enhance transparency by: Posting budget-to-actual results and the annual internal …
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)
… School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … website: Final annual budget. Should enhance transparency by: Posting the budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, … timely manner. Key Recommendations Remit all real property tax collections to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263LaFargeville Central School District – Information Technology (2021M-192)
… [ read complete report - pdf ] Audit Objective Determine whether LaFargeville … Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project … corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply … state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Fleischmanns – Water Fund (2013M-151)
… to March 13, 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a Village Mayor and four Trustees. The …
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
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1881 …
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 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-255Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period … balance that was not used. Three of the District’s reserve funds did not have adequate support and plans for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Red Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365County of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the … maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … ensure that claims were adequately audited and the claims auditor did not report directly to the Board or prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board