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Town of Machias – Supervisor’s Financial Duties (2021M-98)
… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Commack 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-132Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, … detail. … Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Mahopac 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 … officials developed reasonable budgets and managed fund balance responsibly in accordance with statute. With the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
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)
… over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … The West Canada Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWest Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. … the $2.4 million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because 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)
… The Town of Easton is located in Washington County and within its border includes a portion of the Village of … the town-outside-village funds in compliance with statute and seek legal counsel to determine what remedies are …
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)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial condition for the period June 1, …
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)
… the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington … in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which … with realistic estimates of anticipated expenditures and revenues. Determine the source of funds in the debt …
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)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … the Surrogate’s Court. Key Finding We identified $66,637 in funds that have not been turned over to the State …
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 avoided due to an averted overpayment of a provider refund. By the end of the audit fieldwork, about $3.9 million …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Village of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
Determine whether Department controls were adequate to ensure that financial activity was properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196City of Batavia – Business Improvement District (2017M-283)
… used BID funds. City officials did not maintain adequate records to properly account for BID funds. BID charges …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Agencies Bulletin No. 781
To notify agencies of an automatic Dues and Agency Shop Fee increase and a onetime retroactive adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationMontauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk … checks. Audit, or cause to be audited, the Clerk’s books and records. … Town of Coldspring Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137