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Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. … Office of the Claims Auditor and appoint an individual who is not involved with the disbursements process. Create and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… parking ticket collection process for the period January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54LaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… and accurate minutes are kept for all Board proceedings; accept and approve only those minutes that have accurately …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Canajoharie Central School District – Fuel Purchasing (2021M-170)
… (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The District … paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170State Comptroller DiNapoli Releases School District Audits
… or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsNiagara Falls Water Board – Financial Management (2015M-141)
… The purpose of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the … of the New York State Legislature. The Water Board, which is governed by an appointed five-member Board, owns and … finances are commingled to the extent that there is no clear division between the two entities. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Town of Pulteney – Financial Condition (2021M-24)
… after retaining a reasonable amount for the next year. Appropriated more fund balance to finance operations …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive … 291) will increase retroactively as follows: Effective Date Biweekly Amount 04/01/2020 $31.10 04/01/2021 $32.11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… $2.6 million. Key Findings Library officials do not review or approve financial transactions before they occur. The Board did not establish formal financial plans or budgeting policies. Unrestricted fund balance has …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Southern Cayuga Central School District – Financial Condition (2020M-77)
… the Board and District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime … year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index on December 31 of the … law on December 7, 2018. This year (2021) the OT limit is $17,301.00. Effective Dates Effective Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsEast Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… complete report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate … Determine whether the Western Regional OffTrack Betting Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9