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Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not … services of an independent public accountant or auditor to conduct the audit in a timely fashion. … Village of St …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … officials agreed with our findings and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. … city audit amsterdam …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Akron – Selected Financial Activities (2016M-133)
Village of Akron Selected Financial Activities 2016M133
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Local Sales Tax Sharing in New York State
… are made in accordance with statute or pursuant to sharing agreements between the county and its city or … the share of sales tax revenue that counties allocate to other local governments (based on the self-reported annual financial data submitted to the Office of the New York State Comptroller). Clicking on …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… are necessary and reasonable. BOCES officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials … to fund operations. Key Recommendations Develop budgets with reasonable appropriation estimates, only appropriate … and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund balance limit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Trumansburg Central School District – Procurement (2022M-13)
… update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement … Key Recommendations Update the purchasing policy. Comply with the purchasing policy and develop comprehensive written procurement procedures. Comply with the requirements for all procurements that exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Farmingdale Union Free School District – Payroll (2024M-22)
… overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and … District officials did not have adequate information to properly monitor the overtime budget and expenditures. … certain aspects of our report and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… limit. Adopt realistic budgets and ensure encumbrances are valid. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … approximately $55 million. Key Findings District officials have consistently overestimated expenditures and increased … funds, assess current reserve levels and take action to reduce current levels to appropriate levels, if …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has … the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of … and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Frankfort – Justice Court Operations (2022M-16)
… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for services … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco … parking tickets totaling approximately $720,703 that have been outstanding for more than five years and 7,187 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… further safeguard transactions. Key Recommendations Comply with competitive bidding statutes and the District’s … control deficiencies. District officials disagreed with some of our findings but indicated they have implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133