Search

Greenlawn Water District – Accounting Records (2015M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Your Home Public Library – Financial Management (2016M-228)

… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …

https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… incorrect water usage overage rates since June 2017. As a result, they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the … Key Recommendations Ensure the water usage overage rates charged to State Parks follow the contract and contract …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Maine-Endwell Central School District - Leave Records (2019M-40)

… always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Village of Schoharie - Board Oversight (2018M-184)

… comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Town of Mooers - Highway Asset Accountability (2020M-35)

… complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded and accounted for … assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which … are maintained. Bill the VFD for their recorded fuel used. Town officials agreed with our recommendations and indicated …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Mount Markham Central School District – Financial Management (2020M-39)

… Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Forestburgh Fire District – Financial Activities (2015M-203)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

Broome County – Information Technology (2013M-351)

… procedures that more effectively manage the use of portable storage devices. Approve and adopt a breach …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Town of Colden – Highway Operations (2017M-127)

… Adopt a fleet management policy. Keep records of daily vehicle use and comprehensive maintenance records listing cumulative costs of parts and labor for each vehicle during its service life. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Elmsford Union Free School District – Fixed Assets (2017M-147)

… was to determine whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 … does not have a comprehensive policy for identifying and recording fixed assets. Fixed assets were not tagged as … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

Town of Palatine Town ClerkTax Collector and Financial Management 2017M101

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… and procedures over inmate and commissary accounts for the period January 1, 2015 through May 10, 2017. … of seven elected Legislators. Budgeted appropriations for 2017 totaled approximately $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. Neither the …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Wheelerville Union Free School District – Fund Balance (2016M-9)

… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Oriskany Central School District – Procurement (2017M-87)

… with competitive bid statutes and District policies for the period July 1, 2015 through October 28, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $14.7 … Key Findings The District did not seek competition for five professional service contracts totaling $265,706. We …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!