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City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planChatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39LaFargeville Central School District – Information Technology (2021M-192)
… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Pelham Union Free School District – Information Technology (2021M-134)
… complete report - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials … plan to initiate corrective action. … Determine whether Pelham Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… her thoughtful, common-sense approach to governing. "My office has detailed the stronger-than-expected economic … pandemic is stretching into a third year and the need for real, hands-on leadership is crucial at this point in our history to beat back the virus and to …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Commack Public Library District – Selected Financial Operations (2015M-132)
… 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. … and take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Sodus Center Fire Department – Financial Activities (2016M-424)
… 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the … fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled … power. Ensure that job duties are segregated so that one person cannot control all phases of a …
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)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are payments are … appropriations. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Machias – Supervisor’s Financial Duties (2021M-98)
… repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank reconciliations. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… Key Findings District officials did not always procure goods and services in accordance with Board policies … and applicable statutory requirements. Officials did not procure: One purchase contract totaling $26,859, of 10 … for proposal (RFP), as required. Key Recommendations Procure purchase contracts exceeding the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132