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Town of Wales – Financial Management (2017M-32)
… activities for the period January 1, 2013 through December 12, 2016. Background The Town of Wales is located in … expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … budgets that reflect the Town’s operating needs based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Lansing Central School District – Procurement (2021M-213)
… [read complete report - pdf] Audit Objective Determine whether Lansing Central School … goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213High Falls Water District – Water Fees (2015M-153)
… site because the area was determined to have polluted ground water. The District is jointly supervised by the Town …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153XI.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-purchasesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the … 1, 2013 through July 25, 2016. Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that … the contract is subsequently withheld. It is the agency's responsibility to advise contractors of this risk. CONTRACTS … It is the State agencys responsibility to properly plan its procurements so that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsNorth Shore Public Library – Financial Condition (2013M-344)
… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member … Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, ranging …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDiNapoli: School District Tax Levy Cap Below 2 Percent
… the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the … the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentThurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … 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)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … 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-104Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
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)
… collected, recorded and deposited cash, processed payroll, made purchases and prepared abstracts and checks …
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)
… approximately 99,000 residents. The County is governed by a 17-member County Legislature. The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 … number of deficient bridges in recent years, primarily by replacing and completely renovating six bridges each year. …
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)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … and refer to annual textbook inventory records prior to filling textbook orders or ordering new textbooks. The Board …
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-289