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Village of Bainbridge – Financial Operations (2014M-227)
… and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 through May … Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately … for penalties, that billings were at Board-approved rates and that adjustments were always supported or …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … over the Village’s information technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
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 … The purpose of our audit was to review the claims audit process and to determine if there were any …
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)
… 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected … not follow up on pending cases or enforce unpaid fines and fees. The Board did not conduct an annual audit of the …
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)
… 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-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
… of New York was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for fiscal … an eligible contract. DOH’s provides the contractors with guidance describing the eligible expenses and required … to CCNY for expenses which did not meet the DOH COLA guidance. Ensure any future expenses claimed for COLA …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
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
… Affected Employees CUNY employees in the titles of Electrician, Electrician Helper and Supervisor Electrician Effective Date(s) Increases may be submitted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we …
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)
… are safeguarded and officials procured goodsservices as per the policy and statutes …
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)
Harpursville Central School District Financial Condition 2018M120
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)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
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)
… more than nine years ago. Financial application users had excessive permissions. In addition, sensitive IT control … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Town of Albion – Financial Management (2021M-29)
… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits … by recurring revenues. Adopt a written multiyear financial plan and a written fund balance policy. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings … Determine whether the Village of Montgomery Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50