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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance … of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Fredonia Central School District - Financial Management (2018M-33)
… Key Findings The Board overestimated appropriations by more than $5.7 million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Complete payroll certifications. Invest money as allowed by law. Develop and implement IT policies and procedures. … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The … The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and file the … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Village of Maybrook – Financial Condition (2020M-54)
Determine whether the Board and Village officials appropriately managed the Villages financial condition
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Liverpool Central School District – Information Technology Assets (2020M-59)
… could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Hounsfield - Claims Auditing (2019M-215)
… for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Arkport - Information Technology (2019M-203)
… Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT … comprehensive IT security policies, periodically review and update all IT policies and procedures to reflect changes in technology and the …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mAlfred-Almond Central School District - Financial Management (2019M-131)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund … June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… statutory limit by approximately $354,000 or 2 percentage points. The District’s written reserve fund policy was not … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four components at the … at the proper height. Four components at the Department of Public Works (DPW) building, such as securely-attached mats … physical accessibility for the 24 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Pendleton – Capital Projects (2024M-72)
… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectSeaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 538 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31