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Kenmore Housing Authority – Selected Financial Operations (2017M-157)

… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157

Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …

https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56

Financial Data: What is the general schedule/cycle of data availability?

… Financial Data What is the general schedulecycle of data availability …

https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availability

Concord Industrial Development Agency – Agency Management (2015M-61)

… January 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management

Clifton-Fine Central School District – Financial Condition (2017M-297)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Islip Housing Authority – Cash Disbursements (2017M-167)

… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Chautauqua Utility District – Banking (2017M-121)

… activities. Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling … and overseeing transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Mount Pleasant Central School District – Financial Condition (2015M-82)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … adequately monitored the District’s financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take necessary action to maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples … . The requirement for acknowledgment applies to the signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State official executing the agreement be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 … the Town Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

… Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) …

https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

Determine whether the Town Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242

Fort Plain Central School District - Claims Audit Process (2018M-50)

… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… adequate supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

State Comptroller DiNapoli Releases State Audits

… still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial audit … DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors identified …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0

Housing Authority Administrative Expenditures (2016-MS-2)

… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Wallkill Central School District – Claims Auditing (2023M-52)

… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52