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Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Rushford - Procurement (2020M-43)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fOpinion 88-17
… bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel … in view of the Court of Appeal's decision in Kamhi v Planning Board of Town of Yorktown , 59 NY2d 385, 465 NYS2d … 1978, p 154, this Office expressed the opinion that a town planning board may require a subdivider to set aside park …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Village of Argyle – Water Billing and Collections (2023M-148)
… (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent … revenue. The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 of 254 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184State Comptroller DiNapoli Releases Municipal & School Audits
… tentative budget includes a tax levy of $12,090,011, which is within the limit established by law. Track state and local …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former director …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … provided. Fishers Island Union Free School District – Website Transparency (Suffolk County) District officials did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169X.7 Overview – X. Guide to Vendor/Customer Management
… is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in … is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire apparatus, levied more taxes … estimates of revenues, expenditures and fund balance when developing and adopting the annual budgets. If …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Omnibus Procurement Amendments
… authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Town of Adams – Justice Court Operations (2020M-163)
… Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited … or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Employer Graded Rate Contribution Calculation
… rate when amortizing a portion of their contributions to the retirement system. Memo Bill Text Status … Provides … rate when amortizing a portion of their contributions to the retirement system …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103