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Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 … through September 30, 2013. Background The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany … Cohoes Housing Authority Internal Controls Over Payroll 2013M373 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board … Determine whether the Herkimer Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSaranac Central School District – Student State Aid (2023M-91)
… manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials did not: Establish adequate procedures to ensure State aid was properly claimed for all eligible … Establish procedures and provide oversight to ensure State aid claims for reimbursement are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Village of Cato – Water Financial Operations (2023M-145)
… until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized … Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure all adjustments made to water customer accounts are reviewed and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsManhasset Union Free School District – IT Asset Management (S9-22-15)
… technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… to officials, District officials did not: Comply with Board policies to help ensure adequate network access … In addition, the District did not have a written agreement with BOCES to itemize and define all IT services and … review network user accounts for necessity. Work with BOCES to develop a written agreement with a detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … charged a full day to their leave accruals while working a partial day. Had employees only charged leave for the hours …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeTown of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231White Plains City School District – Financial Management (2020M-71)
… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects for the … exempt status if a business does not produce the intended benefits. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLivingston County Probation Department – Financial Operations (2016M-404)
… Supervisors. The Livingston County Probation Department assists in reducing the incidence and impact of crime by …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial … and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialOpinion 89-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… of the bank as a depository, the bank's present holdings of obligations issued by the town, and any future … §802 are applicable. The interest in the bank's present holdings may also be prohibited (see Local Finance Law, … private sale during the current fiscal year and aggregate holdings of notes purchased at private sale. Section 60.10(b) …
https://www.osc.ny.gov/legal-opinions/opinion-92-54New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … 10 percent of job losses. Many jobs in these industries are relatively low-paid compared to other sectors, as the Office of the State Comptroller has noted previously . Meanwhile, professional services, with …
https://www.osc.ny.gov/reports/covid-19-december-2-2020