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About this Report – 2023 Financial Condition Report
… format. The report also presents basic information on trends in State receipts (revenues) and spending … when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… for the period January 1, 2015 through September 8, 2016. Background The Rombout Fire District is a district … various facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… Each Department used a different process to collect, report and remit cash to the Treasurer. No one maintained … performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments we reviewed procured … ledger cash account should be performed monthly. Centrally control and monitor the procurement of duplicate cash …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
Village of South Corning ClerkTreasurers Records and Reports 2017M114
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to … Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… complete report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not perform his financial duties or obtain …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of … Town of Wawayanda Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller DiNapoli Releases School Audits
… exceeding the statutory limit by 11.1 percentage points. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsTown of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Annual Assessment of Market Orders for 2012, 2013, and 2014
… of all farm product market orders, except those involving dairy products. Each specific market order detailed in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected … The District failed to establish comprehensive procedures in the regulations corresponding to the general documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… appropriate controls over the authorization and payment of overtime. The Board did not provide prior approval … process and did not audit and approve claims before payment. Key Recommendations Adopt and enforce formal … as an employee. Audit and approve all claims before payment is made by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… August 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Silver Springs – Water Accountability and Billing (2015M-139)
… The purpose of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … January 11, 2016. Background The Williamson Central School District is located in the Towns of Ontario, Marion, … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesMadison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of … Madison Central School District Procurement of Professional Services 2015M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll policies and … June 1, 2015 through December 2, 2016. Background The Village of Freeville is located in the Town of Dryden in … County and has a population of approximately 520. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24