Search

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Northville Public Library – Cash Disbursements (2015M-53)

… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Town of Le Roy – Purchasing (2014M-106)

… $3.1 million. Key Findings The Board did not ensure that all claims included the necessary documentation. None of the … before they made purchases. Key Recommendations Ensure all claims include the appropriate invoices and/or receipts …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… Orient Fire District Cash Reserves and Credit Cards 2015M319 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Division of Housing and Community Renewal Bulletin No. DH-29

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the increase as follows: Annual Salary Deduction Amount Up to $28,000 $21.70 $28,001 to $38,000 $22.60 $38,001 to $48,000 $23.55 $48,001 and above … To notify agencies of an automatic Dues and Agency Shop Fee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-and

Town of Dayton – Audit Follow-Up (2019M-189-F)

… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-f

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Town of Haverstraw - Financial Condition (2019M-52)

… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings … in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. The Board …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Herkimer County Community College - Procurement (2019M-186)

… goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Town of Saranac - Cash Management (2019M-32)

… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

BOCES Milk Bidding (2018-MS-2)

… and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it was …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether District officials properly monitored and approved overtime for noninstructional employees. Key … Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

City of Binghamton - Water System Cybersecurity (2018M-152)

… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!