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Village of Delhi – Financial Condition (2013M-110)

… governed by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer … the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

Henrietta Fire District – Financial Condition (2021M-27)

… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Prattsburgh Central School District – Financial Management (2020M-108)

… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … the District’s response letter. … Determine if the Board of Education Board and Prattsburgh Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Town of Tioga – Long-Term Planning (2022M-181)

… including two pieces of equipment that required repairs or alterations which may impact employee safety. The New York …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… utilizing the budgeting module within the financial system or streamline the current budget workbook method to allow for …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Town of Saranac – Town Clerk Operations (2019M-33)

… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all collections … timely and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the … Key Recommendations Establish formal written procedures to monitor the performance of the consultant and …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Clifton Park Water Authority – Water Charges (2015M-247)

… internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton … Budgeted appropriations for 2015 totaled approximately $5.9 million. Key Findings No one independent of the billing …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active … were made without Board approval. Loan agreements did not have enforcement mechanisms to ensure funds were used for …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca County Probation Department – Restitution Payments (S9-20-7)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Mount Morris Central School District – Financial Condition (2014M-328)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328

Harpursville Central School District – Financial Management (2013M-261)

… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Bethpage Union Free School District – Leave Accruals (2015M-100)

… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances based on … Key Recommendations Design and implement procedures to address maintaining accurate leave records and ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, … or no approval. The payroll clerk, School Business Manager and two employees of a contractor all have administrative …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information