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City of Saratoga Springs – Financial Condition (2012M-201)
… financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … Also, while the financial condition of the water and sewer funds has improved during our audit period, the water fund … did not address cash flow problems in the water and sewer funds. Instead, the Council routinely relied on increasing …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not … attorney as to whether any of the amounts can be recovered and the potential legal and financial impacts the Town may face from prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Burke – Fiscal Oversight (2016M-277)
… Board with adequate monthly financial reports. Ensure that no claim against the Town, other than those allowed under …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Lehman College – Controls Over Bank Accounts (Follow-Up)
… have turned over to the State. As of March 2015, these funds totaled over $1 million. These findings point to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four … on August 24, 2016 covering the period of January 22, 2015 to March 20, 2016, determined whether the Information …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followOversight of School Fire Safety Compliance (Follow-Up)
… including inspections, reporting, and monitoring. We concluded that the department did not adequately monitor … has made significant progress in correcting the problems we identified in the initial report. Of the four prior audit …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followMiddle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Monroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of … County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Generic PINs
… regions throughout the State. Additionally, DEC employees do not always maintain complete, accurate fuel logs to …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Background Our initial audit, which was issued on January 8, 2015 determined whether New York City School-Based Health … Department of Health (DOH) inventory control regulations for medications and potentially hazardous medical supplies. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Selected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three … The initial audit report contained three recommendations to the Department to expedite the Service Delivery Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followFood Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, … 1, 2011 through September 18, 2013. The objective was to determine whether the Department adequately monitors the … of Food Safety and Inspection (Division) was unable to meet the demands of its inspection frequency schedule, and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followManagement of General School Funds (Follow-Up)
… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followWilliam Floyd Union Free School District – Payroll (2016M-165)
… (i.e., time records) to ensure that payments were based on the actual hours or days worked prior to payroll … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … James Fox, and two part-time Court clerks. According to the Court’s System, the Court collected 1,924 payments … The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Liberty Central School District – Budget Review (B4-14-6)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … except for certain matters related to the food service fund, we found that the significant revenue and expenditure … District officials have prepared a projection of year-end fund balance for the food service fund while also improving …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … Background The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42