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Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … compensating controls were not implemented to minimize the risks associated with the lack of segregation of the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included a levy in excess of the tax …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsMargaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Berkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Susquehanna Valley Central School District – Information Technology (2020M-95)
… that computers were free from malicious software. In fact, two malicious software applications were installed on …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Worcester Central School District - Fund Balance Management (2022M-75)
… whether the Worcester Central School District District Board of Education Board and officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75New York State Fiscal Reform and Accountability Act
… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend … the state finance law, in relation to establishing the New York state capital asset/infrastructure council (Part B); … Enacts the New York State Fiscal Reform and Accountability act to amend …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… facilities. Specifically: 17 components at the City Hall, such as signs identifying van accessible parking spaces …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 463 applicable physical … Assess whether the City of Rome City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… programs, however, are subject to the interest provisions of CMIA. This distinction can be better understood by consulting the CMIA regulations. Subpart A of the regulations deals with the larger federal programs … federal program agency fails to comply with the provisions of Subpart B, (205.3-c), the Treasury Department may decide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and ensure all claims were adequately supported and excluded sales tax. Adopt a written procurement policy as required. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of North Salem - Agricultural Exemptions (2018M-194)
… calculated. Key Recommendations Ensure property owners submit an initial or renewal application, when required, with … agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… complete report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective … measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator positions with … Determine whether the Board and District officials implemented costeffective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … certain types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanBolton Central School District - Fund Balance Management (2018M-249)
… or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by almost 25 percentage points. … Annual budgets overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. … and ensure exemptions are granted after the new owners apply. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215