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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-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)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
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)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt an …
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)
… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …
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)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Islip Housing Authority – Cash Disbursements (2017M-167)
… period July 1, 2015 through March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of … Chautauqua Utility District Banking 2017M121 …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Unified Court System Bulletin No. UCS-130
… of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the … participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in … agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkCayuga County - Procurement and Claims Audit (2018M-274)
… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274DiNapoli Statement on Executive Budget Proposal
… and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has … and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… for businesses that did not meet their goals but did not do so because the Board did not review the performance of the … The IDA issued 11 grants totaling $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalBabylon Union Free School District – Financial Condition (2015M-323)
Babylon Union Free School District Financial Condition 2015M323
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323