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Village of Margaretville - Fiscal Management (2018M-78)
… Key Findings Village of Margaretville (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate audit of individual … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings … officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry points that could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mState Authority Codes
… by OSC. Each State authority that will submit contracts to OSC will be assigned a State Authority Code. Authorities that already have a code will maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for subsidiary authorities but State …
https://www.osc.ny.gov/public-authorities/state-authority-codesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … Allocate sales tax revenues to the part-town funds in compliance with statute. Seek legal counsel regarding the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Subway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements … on the success of its operations. On July 25, 2017, in response to the Board’s demand for performance … Therefore, the majority of the service provided is not captured in the WA calculation. For example, the Number 1 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentMultiple Dwelling Property Inspections (2018-MS-1)
… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … Inspections of multiple dwelling (MD) properties were not always performed, as required. Overall, 59 percent of the … or nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close … financial positon. The Board and Superintendent did not adequately explain or monitor the implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… access, use and loss. Key Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyTown of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between … planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … officials agreed with our findings and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … weight, volume or size. Key Findings The Department may not be conducting inspections of all eligible businesses in … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… provisions and good business practices. The Board did not: Enforce or adopt adequate bylaws. Develop or approve … controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … with our findings and recommendations and indicated they have begun to take corrective action. … Determine if the Sea …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… and calculated correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for … credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. … agreed with our recommendations and indicated they have begun to initiate corrective action. … greene school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Pittstown – Records and Reports (2013M-5)
… Key Findings The Supervisor did not maintain adequate accounting records or provide the Board with accurate … monthly reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with … and bank accounts and the numerous mispostings to the accounting system made by the former bookkeeper. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Key Findings The Board and District officials did not effectively manage fund balance, the difference between … and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … Board-adopted budgets made it appear the District would have budget deficits requiring fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … the town’s finances. The board has adopted budgets that have relied heavily on appropriated fund balance that cannot … – Financial Management (Chemung County) The board has not developed multiyear financial plans to address the use of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsTown of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdf