Search
Cortland County – Public Water Supplies (2016M-318)
… in a timely manner, sanitary surveys are performed in compliance with NYS DOH guidelines for frequency, sanitarians …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Village of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… of Audit The purpose of our audit was to assess Board compliance with training requirements and to review internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire … to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. Disbursements for … Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills and performs …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United … To determine the implementation status of the recommendation made in our audit report United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately monitored financial activity. Key Findings The Board and officials did not establish realistic budgets. Also, the … Corporation Corporation Board of Directors Board and officials established realistic budgets and adequately …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … property tax collections within required timeframes or in a timely manner. Remit real property tax collections …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Tioga – Long-Term Planning (2022M-181)
… of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the … Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Statement on MTA 2023 Budget
… plans, it must communicate directly with the public on the impact these measures will have on straphangers and … to a fiscally sustainable path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetCity of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned … whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Boquet Valley Central School District – Procurement (2021M-132)
… contracts exceeding the competitive bidding threshold in compliance with statutory requirements. Procure goods and … not subject to the competitive bidding requirements in compliance with the District’s purchasing policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it … 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … operations than was available, resulting in the general and highway funds and water district beginning 2020 with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Sodus Center Fire Department – Financial Activities (2016M-424)
… of our audit was to determine whether Department officials and the membership provided adequate oversight of operations … Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a … Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as … more contained signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Whitney 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 … The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m