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Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …
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)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
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)
… examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. … The purchasing policy contains inconsistent requirements for quotes and does not address professional services or …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town 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 …
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)
… 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-234Dunkirk City School District – Financial Management (2017M-122)
… to review the District’s financial management practices for the period July 1, 2013 through May 25, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled more than $40 million. … and reasonable. Use surplus funds as a financing source for funding one-time expenditures, reducing District property …
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)
… by an elected seven-member Board of Education, operates two schools with approximately 850 students. Budgeted …
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)
… 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-171Required Reporting
… of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [.xlsx] Supplemental Reporting Resources Accounting …
https://www.osc.ny.gov/local-government/required-reportingCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency officials do not adequately monitor ongoing project activity. Key Recommendations Establish policies and procedures critical to project evaluation. Develop cost-benefit analysis ratios that provide reasonable project measurement. Develop procedures to ensure that …
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)
… The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town estimates it will …
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)
… did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and … Recommendations Review bank statements and canceled check images. Ensure that all collections are supported by adequate …
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)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires … each year, starting with the fiscal year during which the municipality or school district is authorized to issue …
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 … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… information technology (IT) policies and procedures to address acceptable use, sanitization and disposal and breach … Council should adopt written IT policies and procedures to address acceptable use, sanitization and disposal and breach …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from 2014 through 2017. Budgeted TW and TOV appropriations exceeded expenditures by an annual average … a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected …
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 … The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15