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City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance … officials did not seek competition when procuring any of these vendors. Two of these vendors lacked written agreements detailing the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three individuals unnecessarily shared access to a user account with administrative permissions. As a result, users …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… Towns of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is … breach relating to private information. The Village has not established a process for staying current on water …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Selected Aspects of the Migrant Education Program (Follow-Up)
… audit recommendations, one was implemented and the other two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followReporting and Utilization of Bias Incident Data (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of … Finding We found that NYPD officials made some progress in addressing the issues we identified. Of the four prior … actions planned to address the unresolved issues discussed in this review. Other Related Audit/Report of Interest New …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followBenefit Eligibility Assessment Process (Follow-Up)
… in our initial report. Of the three prior recommendations, two have been implemented and one was partially implemented. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followFood Safety Monitoring (Follow-Up)
… report. Background Our initial audit report was issued on January 30, 2014 and covered the period of April 1, 2011 … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followHomeowners Association, Inc.
… personal files. We also found personal emails and family pictures on an iPad Homeowners purchased with grant funds. We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Lockport City School District - Procurement (2021M-198)
… they complied with competitive requirements when awarding two contracts totaling $240,000 pursuant to the exception to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including … agency should require the funds be returned to the State. In such instances the agency should calculate the amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … recorded and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting … The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of expenditures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the … project approval process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its … its determination of whether financial assistance should be recaptured from those business that fall short of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76