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Town of Lincklaen – Board Oversight (2017M-37)
… The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. … Town accumulated significant fund balance in the general and highway town-wide funds without clear plans to use this …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Franklin Square Union Free School District – Fund Balance (2016M-129)
… period July 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the … Franklin Square Union Free School District Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure that all surplus …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… July 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and … Green Tech High Charter School Resident Tuition Billing 2015M2 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s … totaled approximately $214,000. Key Findings The Board has not established procedures for the Library’s collection … use of donated funds. Ensure that receipts of donations are recorded with sufficient documentation. Remit cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the … Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that allowed …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… if restitution payments were adequately safeguarded and whether probation supervision fees were being collected … Background Madison County is located in central New York and has a population of approximately 73,000. It is governed … agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… report - pdf ] Audit Objective Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) … Determine whether the Plattekill Public Library Library Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementAmherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31