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Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… rates set by the federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… disaster recovery plan, or a sufficient information breach notification policy. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Monticello – Budget Review (B4-14-15)
… Consider providing adequate resources to cover potential salary increases. …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Louisville – Water User Charges (2015M-44)
… financial duties or provide sufficient oversight of billing, collecting and recording of water payments and … users have administrative rights in the computerized water billing system which allow them to adjust customer accounts, … in the system. Key Recommendations Segregate the duties of billing, collecting and recording or provide for oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… of approximately 1,350. The Town, which is governed by an elected five-member Town Board, operates a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Unified Court System Bulletin No. UCS-130
… by telephone, toll free, at (877) 3774420 or by fax to (631) 236-9073. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkUnified Court System Bulletin No. UCS-184
… Questions To obtain authorization forms or eligibility, contact Empire State Planning Group, Inc. at 1-877-377-4220. When prompted, select option 2. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codePatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Harpursville Central School District - Financial Condition (2018M-120)
… July 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit … during this time. As a result, the District used $3.2 million more fund balance and reserves than planned. In …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Village of Hobart - Board Oversight (2018M-88)
… audit the annual financial report and supporting records. Explore selling the unused properties or consider placing …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109City of Middletown - Information Technology (2018M-235)
… use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235State Comptroller DiNapoli Releases School District Audit
… was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston County, Monroe County and Ontario County) District officials did not ensure user access controls were appropriate and secure. Officials did … critical. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0