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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … central treasurer and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the central …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Silver Creek – Capital Projects (2017M-31)
… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Old Westbury – Justice Court (2017M-64)
… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Baldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 … amount of available fund balance and reserves appropriated to fund future budgets and retain a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewData Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction … Service National Association of State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12South Lewis Central School District – Conflicts of Interest (2021M-3)
… disclosure forms and procedures for consulting with legal counsel when appropriate, the Board members failed to … Ensure that District officials and employees follow the legal conflicts of interest requirements. Amend the conflict … are adequately disclosed and addressed, and consult with legal counsel when appropriate. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must … complete and attach the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageBayport Fire District – Credit Card Use (2016M-394)
Bayport Fire District Credit Card Use 2016M394
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Virgil – Justice Court Operations (2015M-77)
… activity for the period January 1, 2013 through January 27, 2015. Background The Town of Virgil is located in … records does not include a review of documentation such as case files and bail records. Key Recommendations Ensure … activity for the period January 1 2013 through January 27 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77DiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli hosted a … chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults and … Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersSodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Randolph Academy Union Free School District – Financial Management (2015M-248)
… 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school … flow statements and present them to the Board. … Randolph Academy Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189