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Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Suffern – Budget Review (B22-6-2)
… levy of $12,029,454, which is within the limit established by law. Key Recommendation In adopting the 2022-23 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20State Police Bulletin No. SP-243
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceComptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … invested. Key Recommendations Ensure purchases are made in accordance with the procurement policy. Update the …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past two …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81West Seneca Central School District - Community Education (2019M-241)
… than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor … fees. Review and reconcile electronic payments collected by third-party vendors with cash receipts records. Invoice …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted … January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population … The purpose of our audit was to determine if the Clerk properly accounted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Greenville Fire District #1 – Board Oversight (2014M-376)
Greenville Fire District 1 Board Oversight 2014M376
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… nor the membership reviews and approves claims prior to payment. The Board has not adopted a code of ethics as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226