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LaGrange Fire District – Board Oversight (2014M-127)
… Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127City of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … the significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal … to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Volney – Financial Operations Oversight (2024M-93)
… years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State … (OSC) in accordance with New York State General Municipal Law (GML), Section 30. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings … an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials and employees adhere to the procurement policy. Familiarize themselves with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … and accurate IT inventory records and develop an IT contingency plan. As a result, BOCES officials cannot ensure … records. Develop and adopt a comprehensive written IT contingency plan. BOCES officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has been ended for non-represented employees Affected … 2001 Background Pursuant to a recent legal determination, the Salary Withholding Program has been discontinued for … This bulletin inform agencies that the Salary Withholding Program has been ended for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mMexico Academy Central School District –Financial Management (2016M-219)
… period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and … Mexico Academy Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period July 1, … is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… the bill is also expected to result in higher health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost of borrowing for state and local governments' capital …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0City of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Village of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164