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Town of Groton – Highway Department Asset Accountability (2022M-117)
… approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen … Ensure the bookkeeper follows the requirements set forth in the Town’s capital asset policy and procedures for the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and certify payrolls. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Madison County (County) officials used competitive methods to obtain and renovate temporary courthouse space. Key … temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Rosendale – Financial Operations (2015M-38)
… reconciliations were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Northern Adirondack Central School District – Financial Condition (2020M-51)
… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Marcellus Central School District – Online Banking (2020M-66)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90State Agencies Bulletin No. 1846
… is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town … Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one … Employees and officials should consider purchases in aggregate when determining if competition is needed. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46