Search
Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish … long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … funding and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Elmsford Union Free School District – IT Asset Management (S9-22-9)
… elmsford audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the employee benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andVillage of Malverne – Procurement (2017M-16)
… August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. … from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a purchase has …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … approvals were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersClarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Danby – Town Clerk (2022M-08)
… were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents for the … through July 31, 2015. Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, … Town of Otselic Selected Financial Operations 2012M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Clarence Public Library – Audit of Claims (2016M-355)
… 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355