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Town of Machias – Supervisor’s Financial Duties (2021M-98)
… $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide adequate oversight … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The … year were $35.9 million. Key Findings Weaknesses exist in the cash collection procedures in the Recreation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mAlbion Central School District – Financial Management (2021M-200)
… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an extra benefit …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … January 31, 2016. Background The West Canada Valley Central School District is located in the Towns of Fairfield, … granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationMahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302West Valley Central School District – Financial Management (2013M-178)
… of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of … through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Easton – Sales Tax Allocation (2014M-355)
… revenue to the town-outside-village funds in compliance with statute and seek legal counsel to determine what …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Your Home Public Library – Financial Management (2016M-228)
… the period June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … that included budget-to-actual comparisons of revenues and expenditures, the reports did not include accurate cash …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Greene County – Court and Trust Funds (2014M-294)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Medicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2019, eMedNY processed over 142 million claims, resulting in payments to providers of more than $36 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… The purpose of our audit was to evaluate the Department’s internal controls over its financial operations for the period January … officials. Department officials did not establish adequate internal controls over the cash receipts process, including …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Akron Fire Department – Financial Activities (2014M-196)
… available for review to verify their eligibility for grant funds. … Determine whether Department controls were adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether … City officials properly accounted for and monitored the Business Improvement District’s (BID) financial … the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272