Search
Town of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained … and appropriate records and reports. Key Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five inaccurate claims to the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… However, they could not provide a current cost-benefit analysis to support their position. As a result, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… complete report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkNewfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor … meeting contractual performance measures. Actively monitor contract expiration dates so there is sufficient time to …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Schuyler Heights Fire District – Claims Processing (2014M-124)
… January 1, 2012 through December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of … Schuyler Heights Fire District Claims Processing 2014M124 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… 2014. Background The Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is governed by a Board of seven members appointed by … the Fulton County Board of Supervisors. During 2012, the Agency reported 11 active projects. Key Findings Seven of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityBolton Fire District – Credit Cards (2017M-180)
… fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Marbletown – Financial and Capital Planning (2017M-234)
… and infrastructure. Develop a fund balance policy to govern the levels of unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for the period July … City of Auburn Hydroelectric Power Operations and Software Management 2017M99 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193City 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-212North Warren Central School District – Financial Condition Management (2017M-197)
… points. Tax certiorari and unemployment insurance reserves are overfunded. Key Recommendations Adopt realistic annual budgets based on historical or other known trends and use appropriated fund balance to fund … financing source to fund one-time expenditures and needed reserves or reduce District property taxes. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable … 330 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were historically transferring funds to them without using them; District officials do not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… for the period July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is … Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356