Search
Elba Central School District - Financial Management (2018M-96)
… effectively managed the District’s financial condition. 1 Key Findings The Board adopted budgets with overestimated … overfunded three reserves that totaled $2.1 million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Hagaman – Claims Auditing (2022M-11)
… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other than … resolution to be paid prior to audit. Ensure a resolution is passed approving the number of claims on the abstract, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 … four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of residency documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… estimates of appropriations and financing sources based on historical trends and/or known plans. Develop multiyear … and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ramapo Catskill Library System – Procurement (2015M-84)
… officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of … switch with a purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mGlen Aubrey Fire Company – Board Oversight (2022M-139)
… Towns annually. Review and approve financial transactions on a regular basis and have them audited annually. Charge the appropriate service fees and interest on late lease payments. Company officials disagreed with … corrective action. Appendix B includes our comments on issues Company officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Kirkwood – Justice Court Operations (2016M-414)
… of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank accounts are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) … to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Mayfield - Town Clerk (2016M-29)
… bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not … collections in the Clerk’s computer system and report them on the Clerk’s monthly report, deposit all collections in the … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andCity of New Rochelle - Elevator Inspections (2018M-62)
… [read complete report - pdf] Audit Objective Determine whether the City … 35 instances and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… New York State Comptroller Thomas P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the … as trustee of the New York State Common Retirement Fund, and the FPPA were appointed co-lead plaintiffs in the …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedBovina Fire District – Fund Balance (2015M-138)
Bovina Fire District Fund Balance 2015M138
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Honeoye Central School District - Information Technology (2019M-9)
… officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Owego – Financial Management (2015M-179)
… for the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated … Develop reasonable revenue estimates that are based on a historical trend of actual results. Formally develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … Board of Cooperative Educational Services (BOCES) is an association of 32 component and two noncomponent school districts and is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables