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Wyandanch Union Free School District - Budget Review (B22-7-1)
… fiscal year during which the deficit obligations are outstanding, their proposed budget for the next … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Town of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWest Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … Town’s financial operations to ensure fiscal stability. As a result, the Town’s general town-wide fund’s unexpended … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Village of Delhi – Financial Condition (2013M-110)
… Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are … against the budget. As a result, the unexpended surplus fund balances remained high while the Village’s real property …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies … missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of … commercial property in the Town cost approximately $5.6 million, funded by economic development grants, bank …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Health and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not … state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the … The district unnecessarily borrowed more than $294,000 when purchasing 11 buses. Auditors estimate the district will …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Wolcott – Financial Management (2020M-131)
… (Town) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition, did not have a clear understanding of the laws governing the finances … capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Commack Public Library District – Selected Financial Operations (2015M-132)
… not ensure disbursements from the Director’s discretionary fund were made in accordance with District bylaws. The Board … competitive methods. The Director uses the discretionary fund in accordance with the bylaws. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePrattsburgh Central School District – Financial Management (2020M-108)
… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. … Determine if the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Vestal Central School District – Fund Balances (2017M-91)
… for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the District’s … balance when necessary. Analyze all reserve balances and transfer overfunded amounts to unassigned fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91