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Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … account. Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Willing – Justice Court Operations (2014M-377)
… Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its audit … by the Court and properly report disposed cases to the DMV. Perform an annual audit of the Justice’s records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations … its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town 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 … totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The records of …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-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 records were … 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board of … located in the Town of Brookhaven in Suffolk County. It serves the residents of the Bayport-Blue Point School …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… [read complete report – pdf] Audit Objective Determine whether the Village of Stamford … audit village stamford pool capital project planning …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Town of Hempstead – Procurement (2022M-63)
… of Hempstead (Town) officials used competitive methods when procuring professional services and purchases subject to competitive bidding. Key Findings Officials did not always … Key Recommendations Officials should: l Seek competition when procuring professional services and enter into written …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… 281 nonstudent network user accounts that are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary network user accounts as soon as they are no … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userTown of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsNorthern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… balance appropriated to finance operations. Accurately project the amount of available fund balance prior to …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sayville Public Library – Treasurer (2016M-334)
… Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured … Determine whether Honeoye Falls Lima Central School District District officials ensured user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112State Comptroller Thomas P. DiNapoli Releases School District Audit
… weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit