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City of Elmira – Financial Condition (2017M-90)
… information was not reported timely during the fiscal year, and annual financial reports were not filed on time … Require routine financial reporting during the year and timely filing of annual financial reports. Closely … condition. Include appropriations in the subsequent year’s budget to redeem RANs or require that revenues be …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a Village Mayor and four Trustees. The Village’s annual …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151West Albany Fire District – Credit Card Purchases (2017M-15)
… $22,224 were not approved in advance by either Board approval or purchase order. Although the Board discussed … Recommendations Ensure that credit card users obtain prior approval for purchases to be made with the District’s credit … process for staff to follow when obtaining prior approval for credit card purchases, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
The purpose of our audit was to assess the Librarys internal controls over cash receipts for the period January 1 2012 through March 31 2013
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Wyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Town of Machias – Supervisor’s Financial Duties (2021M-98)
… financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … a result, the Village was assessed penalties and interest of $18,100. Provide written financial reports to the Board or …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Town of Ephratah – Accounting Records and Reports (2022M-138)
… complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 … included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be relied … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village of Wappingers Falls – Board Oversight (2023M-70)
… As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … were disorderly and incomplete. The Board did not: Ensure it received adequate monthly financial reports or review bank … reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the State …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164East Meadow Union Free School – Overtime (2022M-118)
… District (District) officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings … District officials did not properly approve, monitor and control overtime worked by Department employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Tompkins Fire District – Board Oversight (2023M-33)
… and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Edinburg – Justice Court Operations (2014M-226)
… not take appropriate action to ensure that traffic ticket fines and fees were collected in a timely manner. Key … monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank account. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Deerpark – Budget Review (B6-15-23)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Oppenheim – Town Clerk Operations (2014M-248)
… and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… the majority of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… the purchasing policy. Not all travelers attached proof of conference attendance to their travel expenditure reports and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… February 28, 2014. Background The Wallkill Hook, Ladder and Hose Company provides fire protection services for a … Key Findings The Board has not established policies and procedures for cash receipts, cash disbursements, … regulations. Fundraising reports were not always complete and did not contain sufficient information to verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer … perform the duties of that position. Audit and approve bills prior to the Treasurer making payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m