Search
Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,390 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … 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-schoolTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population … The purpose of our audit was to examine the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Village of Airmont – Claims Auditing (2024M-1)
… addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the higher …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Glen - Water and Sewer Operations (2023M-167)
… operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Friendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … Determine whether the Le Roy Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … of businesses or update the inventory of devices. All six complaints did not include documentation to show the results …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current … the Village of Riverside Village ClerkTreasurers prepared and maintained complete accurate and timely accounting …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107