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Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… complete report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) officials provided adequate … loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanCanton Central School District – Financial Condition (2013M-287)
… 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence County. The … ways to cut costs and increase revenues. … Canton Central School District Financial Condition 2013M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-192019 Annual Audit
… data fields (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditComptroller DiNapoli Releases Municipal Audits
… are reasonable. However, while the estimated revenues for the proposed refuse fund budget appear reasonable, they include $250,000 in estimated revenues for fees that the city has not previously assessed. Find out … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsWayne Central School District – Property Disposal (2021M-161)
… and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board … value for this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the … Board and District officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161New Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project … supported by adequate documentation, provided to the Board for evaluation and compared to project goals as stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report … that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … for and allocating certain revenues and expenditures in the town-wide (TW) and town-outside-village (TOV) general … equity by budgeting and recording revenue and expenditures in the appropriate funds. Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … and District officials have withheld significant funds from productive use and levied property taxes that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … developed plans that adequately describe their intentions for accumulating, maintaining and using reserve funds. BOCES … and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update plans …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWarsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76County of Cortland – Departmental Operations (2013M-157)
… review various departmental operations and functions, and compare the level of cost and services provided to similar …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157