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Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … during the audit period totaling approximately $94,000.A loader, which is seven years beyond its usable life, … equipment capital needs. The Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Williamsville Central School District – Financial Management (2022M-193)
… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Brocton Central School District – Financial Management (2023M-44)
… pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access … to BOCES officials, we found that officials did not: Disable 17 unneeded network user accounts, including seven …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Marathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit … investment options or formally solicit interest rate quotes that may have resulted in higher interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … The purpose of our audit was to examine Justice Court receipts for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Clifton – Financial Management (2014M-217)
… $1.4 million. Key Findings The Town had a cash deficiency of approximately $325,000 at the end of fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … records during our audit period because it relied solely on its trust of the Supervisor. Key Recommendations Ensure … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the period … The purpose of our audit was to assess the Boards financial planning practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52York Central School District - School District Website (S9-19-35)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally balanced budgets and did … Determine whether the Board adequately managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and … Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive … $89,421. No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid … whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Locke – Financial Condition (2020M-111)
… complete report - pdf] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of Lockes …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111