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Town of Wales – Financial Management (2017M-32)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… should include language similar to the following: Where Contractor generally offers more advantageous special price … for the life of such general offer or promotion . If the Contractor offers an early payment discount, at any point in … State than the terms that are contractually obligated, the Contractor shall include the payment terms of the discount on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… unsubstantiated information to the Board. The Board has not ensured the maximum occupancy of tenant housing units to …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… OVERVIEW It is the State agency's responsibility to properly plan its … non-payment or reduced payment if approval of the contract is subsequently withheld. It is the agency's responsibility to advise contractors of this … It is the State agencys responsibility to properly plan its …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… water, street maintenance, lighting, snow removal, refuse collections, community and youth services and fire …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Steuben County – County Bridge Maintenance (S9-13-1)

… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Thurston Fire Company – Board Oversight (2016M-429)

… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Town of Lisbon – Financial Condition (2012M-202)

… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202

Village of Penn Yan – Water Operations (2013M-104)

… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Village of Nichols – Financial Condition (2013M-50)

… the Village has a very small tax base, and the Board did not include contingency appropriations in its budgets, … to unforeseen expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… of the bank statements, including canceled check images, on a periodic basis. The Board and membership should have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

DiNapoli: School District Tax Levy Cap Below 2 Percent

… need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. … with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… Employee fringe benefit and indirect costs are permissible charges to federal grants. At … Division of Budget will enter the new fringe benefit and indirect cost standard rates into the State Financial System. … days. See Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… Objective Determine whether the Suffolk County (County) Probation Department (Department) officials enforced … Determine whether the Suffolk County County Probation Department Department officials enforced …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

Town of Saranac – Payroll (2014M-289)

… Purpose of Audit The purpose of our audit was to determine if Town officials established … The purpose of our audit was to determine if Town officials established …

https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289

Town of Afton – Budgeting Practices (2013M-304)

… $956,000. Key Findings The Board adopted budgets that did not accurately estimate the Town’s operational needs. … during the last five completed fiscal years were not budgeted for and the associated means of financing were not considered. Town officials purchased approximately …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304