Search
Town of Cuyler – Town Clerk Operations (2017M-207)
… in Cortland County and has a population of approximately 980. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Deerpark – Real Property Tax Collections (2017M-277)
… dates. Reconcile daily cash reports to transaction reports and perform monthly bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231East Moriches Union Free School District – Claims Processing (2016M-273)
… use of her electronic signature to sign the District’s checks. Key Recommendations Properly identify and report to … the Treasurer's electronic signature to be affixed to checks without direct authorization or supervision. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-2732019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial … of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing the GAAP fund balance to $3.4 billion. This operating deficit is one indicator of the …
https://www.osc.ny.gov/reports/finance/2019-fcrSchroon Lake Fire District – Cash Disbursements (2017M-9)
… 1, 2015 through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, … Schroon Lake Fire District Cash Disbursements 2017M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Canandaigua City School District – Procurement (2022M-141)
… Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Green Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157South Otselic Fire District – Financial Activities (2022M-169)
… report – pdf] Audit Objective Determine whether the South Otselic Fire District (District) Board of Fire … Determine whether the South Otselic Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Jasper – Financial Management (2015M-150)
… 1,400, is located in Steuben County. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… to examine the Town’s internal controls over cash receipts from recreational activities for the period January 1, 2013 … to examine the Towns internal controls over cash receipts from recreational activities for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… [ read complete report - pdf] Audit Objective Determine whether the Cherry … objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBriarcliff Manor Union Free School District - Procurement (2020M-173)
… However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total … While District officials initially sought competition for all professional service providers we reviewed, they did not seek competition for three out of the six professional service providers in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Pine Valley Central School District - Financial Management (2019M-35)
… June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mSullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Hoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility