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Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials adequately managed and monitored … 17 unneeded network user accounts, including seven former employee accounts and 10 accounts not used by active …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… [read complete report - pdf] Audit Objective Determine whether the Village … notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and capital plans. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Potter – Town Clerk (2020M-113)
… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did … determined the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the … to ensure records, deposits, reports and collections are remitted in an accurate and timely manner and the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113South Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… managed the water and sewer funds’ financial condition to ensure the sustainability of current and future … during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also … managed the water and sewer funds financial condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… As a result, the Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Canastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Monroe County - Financial Condition (2018M-179)
… years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in one-time … plan to phase out the general fund’s subsidizing of the solid waste fund. County officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of … $7,159 were not audited and approved by the Board. The District used debit cards to make purchases totaling … provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations … Fiscal Responsibilities (2017M-192) , issued in 2017. 2 The former Supervisor and other prior supervisors …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Madison County - Claims Audit and Payment Process (2019M-142)
… when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… – pdf] Audit Objective Assess whether the City of Long Beach (City) officials could take additional steps to … Assess whether the City of Long Beach City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36