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Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Town of Victory – Justice Court (2013M-66)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66

Town of Lincklaen – Board Oversight (2017M-37)

… to use this money. The Board did not annually audit the records of the Supervisor, Town Clerk/Tax Collector or Justice. The Board and Supervisor did not … that benefits Town residents. Perform annual audits of the records of all Town officials who receive and disburse funds. …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

Village of Blasdell – Purchasing (2017M-195)

… the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and … 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected …

https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195

Town of Greece – Information Technology (2017M-145)

… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Town of Marbletown – Financial and Capital Planning (2017M-234)

… to determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period January 1, 2016 through June … Town of Marbletown Financial and Capital Planning 2017M234 …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

Dunkirk City School District – Financial Management (2017M-122)

… 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the … Dunkirk City School District Financial Management 2017M122 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Perry Central School District – Financial Management (2017M-118)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated … that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Town of Red Hook - Financial Condition (2018M-171)

… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing … Town of Red Hook Financial Condition 2018M171 …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Required Reporting

… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – … of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of …

https://www.osc.ny.gov/local-government/required-reporting

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Keeseville Volunteer Fire Department – Financial Operations (2017M-100)

… Key Findings Department officials did not review the bank statements and canceled check images for the bank … did not approve 499 disbursements totaling $63,010 before payment was made. Key Recommendations Review bank statements … and deposited. Review and approve all disbursements before payment. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations

Chenango Valley Central School District -- Budget Review (B18-4-3)

… deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Village of Alfred – Information Technology (2017M-236)

… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Town of Franklin – Financial Condition (2018M-8)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

City of Hornell – Information Technology (2017M-293)

… The Council and City officials did not develop adequate information technology (IT) policies and procedures to … City of Hornell Information Technology 2017M293 …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Town of Sharon – Fund Balance (2017M-271)

… our audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 … Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from … not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271