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Freeport Union Free School District – Financial Condition (2016M-300)
… 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The … operates eight schools with approximately 7,000 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … payment and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees … overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism … approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeTupper Lake Central School District – Financial Condition (2014M-151)
… to be maintained. Continue to evaluate and explore ways to cut costs and increase revenues for the general fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Comptroller DiNapoli Releases School Audits
… District and the Liverpool Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … how user access rights should be established or modified. In addition, the purchasing agent has access to parts of the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … capital plan. The Town accumulated excessive fund balance in multiple funds. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through … is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … non-payment or reduced payment if approval of the contract is subsequently withheld. It is the agency's responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… government may request the negotiation of a separate rate for distinctive programs instead of using the standard rate determined by the Division of Budget. For example, a special rate can be developed for a state-administered program or an organizational unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring positive … to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… September 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … surplus funds is reasonable. Adopt balanced budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is … Establish written policies and procedures, consistent with the terms and conditions of the inter-municipal water …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed by a Board of Trustees which comprises five elected members … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Saranac – Payroll (2014M-289)
… officials established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately … stock is accessible only to individuals authorized to sign checks. … The purpose of our audit was to determine if …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Afton – Budgeting Practices (2013M-304)
… approximately $262,000 of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Village of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Glen - Water and Sewer Operations (2023M-167)
… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110