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Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the … of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue accounts. Key … tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not adopted structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… water services for various Village functions are the major contributors to unaccounted-for water, which was 34 percent …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… in a timely manner, monthly bank reconciliation balances agree with book cash balances and any discrepancies disclosed …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Sayville Public Library – Treasurer (2016M-334)
… for holding public office. Key Recommendations Consult with legal counsel about the Library’s relationship with the individual performing the Treasurer’s functions. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of … three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member Board of … Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a thorough …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
Determine whether the Schuylerville Central School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Otego-Unadilla Central School District – Information Technology (2021M-178)
… complete report - pdf ] Audit Objective Determine whether the Otego-Unadilla Central School District (District) Board … information technology (IT) contingency plan. Key Findings The Board and District officials did not ensure computerized … confidentially to District officials, we found: The District had 58 unneeded user accounts. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
… (15 percent) of the Village’s employees received erroneous compensation totaling $141,800. Due to unclear Board …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Groton – Highway Department Asset Accountability (2022M-117)
… the Town of Groton (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain … costing less than $5,000, procedures for adding new assets and necessary detailed information to properly identify …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately paid … salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a result: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … Determine whether Town of Lansing Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146