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Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review … 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416XI.12.D Closing Contracts – XI. Procurement and Contract Management
… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is remaining on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
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)
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)
… [ read complete report - pdf ] Audit Objective Determine whether … the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering …
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
… payments were appropriate and: (i) complied with the New York State Workers’ Compensation Law, (ii) were consistent … payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 errors totaling more than $4.28 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … has not previously assessed. Find out how your government money is spent at Open Book New York .Track municipal …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsWayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
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)
… accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board … However, there are opportunities for District officials to strengthen internal controls over payroll. Officials did … over the payroll clerk who could add new employees to the financial system and was responsible for adding and …
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)
… not appropriately evaluate all projects prior to approval or monitor the performance of businesses that received … did not: Verify an applicant’s project information or complete adequate cost-benefit analyses (CBAs) for … capital investment and salary information for reliability or compare it to estimates in project applications. Key …
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)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our … timely. Key Finding We found that some progress was made in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Wolcott – Financial Management (2020M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
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 … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
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)
… the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did … the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more closely based …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… 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 … limit is $17,301.00. Effective Dates Effective Institution Paychecks dated January 14, 2020. OSC Actions OSC will update …
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)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the … with balances totaling over $2.9 million as of June 30, 2015 were overfunded or potentially unnecessary. 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)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … the amount of unrestricted fund balance in a manner that benefits District residents. Develop and adopt a multiyear …
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)
… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period … 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, … $600,000 has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278