Search
Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … Justice’s records and reports. Key Recommendations Prepare a monthly accountability analysis for all money held by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… was to determine whether District officials ensured that meals offered to students were nutritious and prepared … $501,900. Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The District’s productivity …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Schaghticoke – Water Operations (2016M-390)
… The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which … Findings Duties related to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water billings and customer account adjustments. The Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring professional services for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. … corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. … audit statewide city niagara …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fGardiner Fire District – Length of Service Award Program (2013M-265)
… Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over … is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… audits and fiscal profiles of communities across New York, my office has continually emphasized the importance of …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… total long-term savings for the state. Local governments, school districts and public authorities in New York have achieved similar savings. …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Cambria – Capital Projects Financing (2017M-161)
… May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately … Transfer comfort station BAN proceeds improperly deposited in the general fund to the debt service fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … statutory limit. District officials improperly reported about $862,000 of unrestricted fund balance in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a deficit of $28,226 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s … Background The Town of Edinburg is located in Saratoga County and has a population of approximately 1,200. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226