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Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA … policies and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOswego County – Transfer Station Cash Receipts (2015M-334)
… September 9, 2015. Background Oswego County is located in central New York State and has a population of … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in revenue. Key Findings Attendants did not count and record …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Gardiner Fire District – Length of Service Award Program (2013M-265)
… Municipal Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ activities performed in … Amend the Point System to ensure it is consistent with GML and implement standards and procedures to ensure that points …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s … with clearly defined terms and expectations. Prepare a cost analysis to calculate the necessary sewer rates to be …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for certain municipalities resulting from … Class of Local Government Filing Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year … application or in a letter signed by the CFO and emailed to [email protected] , faxed to (518) 486-3146 or mailed to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesBallston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… fund balance by $14 million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory limit on … had balances totaling more than $15.5 million as of June 30, 2018. Key Recommendations Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … for a purchase that may have created ambiguity as to whether the District intended to consider products that were reasonably equivalent. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Brocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetRensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the … affecting the State. This report fills an information need not met by the traditional, more detailed financial reports … by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … funding levels. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … projects. As a result, projects were missing applications, cost-benefit analyses, project agreements and uniform tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… No formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not developed for loan project eligibility, how loan applications should be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationTown of Somers – Justice Court (2013M-198)
… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the … affecting the State. This report fills an information need not met by the traditional, more detailed financial reports … by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-report