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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Phelps – Financial Management (2015M-70)
… the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget … most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient … insurance coverage. … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Lyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the … investors and make it harder for shareholders to hold corporations accountable. These changes are unwanted by … racial discrimination. “Shareholder proposals can result in corporate reforms that can create significant value for …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Horseheads – Financial Management (2015M-211)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Village of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91State Agencies Bulletin No. 1807
… of this bulletin is to provide agencies with instructions for submitting the January 1, 2020 salary increases. Affected … Section 169 Commissioners are increased as follows: Tier-A Commissioners $210,000 Tier-B Commissioners $190,000 Tier-C Commissioners …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance … fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Companys receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
… have not developed a comprehensive multiyear financial plan. Key Recommendations Ensure the surplus fund balance … taxes. Develop a comprehensive multiyear financial plan. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Village of Nissequogue – Information Technology (2015M-31)
… Board has not adopted a comprehensive disaster recovery plan. Key Recommendations Designate an individual as the … test and periodically update a disaster recovery plan. … Village of Nissequogue Information Technology 2015M31 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The Treasurer did not properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that the entire Board … data backup procedures and a formal disaster recovery plan. … Village of Woodsburgh Claims Processing and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12