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Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison … accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Gardiner Fire District – Length of Service Award Program (2013M-265)
… and procedures to ensure that complete and accurate records of its members’ activities performed in accordance …
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 water and sewer operations for the … written agreements had lapsed or no evidence was presented to indicate that an agreement was ever initiated with two of … Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Annual Financial Report Filing Deadlines
… in a letter signed by the CFO and emailed to AFRFILE@osc.ny.gov , faxed to (518) 486-3146 or mailed to Office of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid … for providing recycling and solid waste services to residents, businesses and commercial waste haulers. In … inventories. Key Recommendations Require attendants to document the quantity of garbage disposal stickers on hand …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Town 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 followed its policies and … $1.8 million in excess revenue and an unnecessary increase to class 1 (residential) 2016-17 tax rates. Key … Recommendations Develop additional policies and procedures to assess indirect tax impact of PILOTs. Develop accurate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
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)
… benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … $30,676. Key Recommendations Develop written procedures to periodically monitor projects’ progress and document … Require the City or one of the taxing jurisdictions to request the project owners’ financial information to …
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)
… the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our … and indicated they would take corrective action. Appendix B includes our comment on an issue raised in the …
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)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key Findings We found weaknesses in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of Fort Ann is … has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… when developing budget estimates that are consistent with the Village’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Henrietta Fire District – Financial Condition (2021M-27)
… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Sodus Center Fire Department – Financial Activities (2016M-424)
… Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108