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Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Town of Caneadea – Fund Balance Management (2020M-145)

… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Town of Springfield – Accounting Records and Reports (2020M-175)

… Prepare monthly bank reconciliations, record all transactions in the financial software timely and provide …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Newark Central School District - School District Website (S9-19-38)

… pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a … Determine whether the Newark Central School District District used its resources to maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38

Grand Island Central School District - School District Website (S9-19-31)

… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its … Determine whether the Grand Island Central School District District used its …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

City of Middletown - Information Technology (2018M-235)

… last six months, 19 of these accounts were never used and one account was last used to logon to the network more than …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)

… the sales tax exemption benefits from companies who have exceeded the amounts authorized. IDA officials disagreed …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-project

About this Report – 2021 Financial Condition Report

… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

Spackenkill Union Free School District – Professional Services (2021M-89)

… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Town of Greene – Justice Court Operations (2021M-95)

… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Monticello – Budget Review (B4-14-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Freedom – Financial Management (2021M-191)

… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to … The purpose of our audit was to review the establishment and use of the Towns reserve funds and to …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Russia – Financial Management (2014M-212)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population … The purpose of our audit was to evaluate the Towns financial management …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Putnam Central School District – Fund Balance Management (2020M-27)

… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply … for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus