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Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… of inconsistencies in penalty assessment, delinquent notices and collections. Establish a benchmark collection … policies and procedures on penalty assessment, delinquent notices and collections and oversee and monitor parking …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Canastota Central School District - Financial Condition Management (2019M-174)
… encumbrances that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … Determine whether the South Butler Fire Department Inc Department officers and members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142East Islip Union Free School District - Financial Condition Management (2020M-24)
… Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over … back, unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. District … used to fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … make reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required … mechanisms. Business job creation and retention numbers were not verified. Key Recommendations Officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingMinerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Eaton No. 1 Fire District – Board Oversight (2024M-4)
… 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4