Search

Village of Franklin – Fund Balance Management (2018M-13)

… is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 … actual revenues exceeded budgeted revenues in 2014-15 and 2015-16 by an annual average of 18 percent. Village …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Westchester County – Budget Review (B18-6-2)

… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …

https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Comptroller DiNapoli Releases School District Audits

… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… made during our audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to … totaling approximately $14,000. The Board did not audit and approve the associated claims before payment. The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Upper Jay Fire District – Board Oversight (2023M-24)

… audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Town of Washington – Information Technology (2013M-164)

… The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. The 2013 budget for the general fund … disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is an increased …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Vestal – Capital Acquisitions (2013M-78)

… The purpose of our audit was to review the Town’s planning and financing process for capital acquisitions for the period … Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is … five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2013 budget appropriations …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Marathon Joint Fire District – Investment Program (2023M-76)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of … are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the … The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Village of Silver Creek – Capital Projects (2017M-31)

… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

X.4 Overview – X. Guide to Vendor/Customer Management

… important all information on the vendor record is correct to ensure timely and accurate processing of transactions, … Self-Service account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 or … maintained on each tab and its impact on agencies. Guide to Financial Operations REV. 04/19/2022 … Each registered …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Data Sources – 2021 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York Federal Reserve …

https://www.osc.ny.gov/reports/finance/2021-fcr/data-sources

Town of New Lisbon – Financial Oversight (2013M-12)

… of our audit was to evaluate the Board’s oversight of the Town’s financial operations for the period January 1, 2011, through September 27, 2012. Background The Town of New Lisbon is located in … claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

South Lewis Central School District – Conflicts of Interest (2021M-3)

… Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two … employed by corporations that were awarded contracts for the District’s capital project. They both worked on the project as part of their private employment and the District paid $3.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3