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Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit Fort Hunter fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Town of Lake Luzerne – Payroll (2022M-98)
… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98DiNapoli: Tax Cap Set at 2% in 2024
… at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of South Bristol – Financial Management (2015M-140)
… 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is governed by an elected five-member Town Board. Budgeted appropriations … officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s … Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGreenville Fire District - Fixed Assets (2019M-223)
… Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the … does not have a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did … in their possession could have been sold or traded in to help offset the cost of new equipment purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… complete report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not adequately perform his financial duties. The Supervisor did not: Maintain accurate accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overData Sources – 2022 Financial Condition Report
… Student Clearinghouse NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and Community Supervision NYS Department of Environmental Conservation NYS Department …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods … our comment on an issue raised in the District’s response letter. … Determine whether the West Babylon Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Covington – Tax Collection Remittance (P1-24-24)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Elba - Real Property Tax Exemptions (2018M-261)
… assessed value of $15.5 million. The Assessor: Granted or subsequently maintained 81 exemptions totaling $5.7 … documentation. Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor to perform their annual audits. … Newfield Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Pocantico Hills Central School District - Procurement (2018M-187)
… generally complied with New York State General Municipal Law and has established adequate procedures to procure goods …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187