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Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal … 1, 2014 through December 31, 2014. Background Oneida County, which has a population of approximately 235,000, is … for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… does not address professional services or quotes above $10,000 but below competitive bidding thresholds. The Board does …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Greece – Information Technology (2017M-145)
… enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve … 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-234Dunkirk City School District – Financial Management (2017M-122)
… for the 2016-17 fiscal year totaled more than $40 million. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. Background The … balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Town of Red Hook - Financial Condition (2018M-171)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Required 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-reportingCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and … 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-communityTown 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-64Keeseville 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-operationsChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June … Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is … critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized … The Council should adopt a disaster recovery plan to describe how City officials will manage potential disasters …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is … total approximately $916,500. Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from 2014 through 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… for the 2016-17 fiscal year totaled approximately $546 million. Key Findings The City’s leave accrual processes …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Schalmont Central School District – Financial Condition Management (2018M-15)
… of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15