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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or month-end … established reserve funds to the operating funds that funded the reserves and ensure that expenditures from legally …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the … and is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Brant – Justice Court (2014M-180)
… to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie … to review the Justices records and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Russia – Financial Management (2014M-212)
The purpose of our audit was to evaluate the Towns financial management for the period January 1 2013 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Maximus, Inc.
… State procurement laws. Purchasing this same equipment at full retail price could have saved DOH over $20,000, and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incCOLA – Child Center of New York
… (COLA) payment made by the Department of Health (DOH) to the Child Center of New York was properly spent in … with the COLA Guidance for Submitting Claims that DOH issued for fiscal years 2013-14. Background Each fiscal year, DOH makes COLA payments to not-for-profit contractors with an …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkState Comptroller DiNapoli Releases School District Audit
… Falls Lima Central School District – Access Controls (Livingston County, Monroe County and Ontario County) District …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditCUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY employees in the … in Pay Period 4C (Institution), paychecks dated 5/21/09 Rate increases are effective 5/14/09 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansGrand Island Central School District - School District Website (S9-19-31)
… in an easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective … see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … agreed with our recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all …
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)
… The Board provided adequate oversight to ensure that Village resources are safeguarded. Village officials procured goods and services in accordance … procurement policy and applicable statutes. Key Findings Village officials did not maintain documentation for $317,988 …
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)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
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)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … renovate 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)
… The Board did not adequately segregate the Clerk-Treasurer’s duties or implement compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. Village officials … taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received …
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)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109