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Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is … in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalJefferson County Probation Department – Restitution Payments (S9-20-10)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … restitution obligations. The Department retained $18,589 in restitution that could have been used to pay victims with … Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Village of Brushton – Fiscal Oversight (2014M-235)
… 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. … files the Village’s annual financial reports with OSC in a timely manner. Disburse payments for claims only after …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … levels in accordance with applicable statutes and a Board-approved comprehensive reserve plan. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Edinburg – Justice Court Operations (2014M-226)
… April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population of approximately 1,200. The Town is governed by … ensure that traffic ticket fines and fees were collected in a timely manner. Key Recommendations Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town … Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 through … April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately … at the Department did not match those in the Town payroll register. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… of the State of New York on October 28, 2019, as set forth in the Notice of Sale published in The Bond Buyer on October 22, 2019. The bonds will be … this scheduled sale of General Obligation Refunding Bonds. A copy of the Preliminary Official Statement is available. …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… actuarial consultant, or use the Retirement Online benefit calculator or the Quick Calculator on our website for a projection of anticipated …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently report monthly financial activity to the Supervisor. The Clerk did not reconcile bank accounts …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34North Greenbush Common School District – Claims Auditing (2022M-112)
… 2021. Individuals prohibited from serving as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved … claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… adequate information technology (IT) controls over the District’s network to help safeguard personal, private, … paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s responsibilities and specific services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and … Weights and Measures (Assistant Director) did not complete all required testing of weighing and measuring devices or maintain complete inspection records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9