Search
Garrison Union Free School District – Financial Condition (2016M-108)
… the 4 percent legal limit. District officials retained excessive balances in four reserve funds. Key Recommendations … fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than … determine if the amounts reserved are justified, necessary and reasonable, and reduce those that are not. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli said. … Executive Order still cuts at who we are as Americans and New Yorkers New York State Comptroller Thomas P DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. … Mayor. Budgeted appropriations for 2017 totaled $561,329. Key Findings The Clerk-Treasurer performed all the financial … paid claims totaling $91,247 that did not have proper detail and support. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Hartford – Online Banking and Information Security (2016M-385)
… of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … or engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have … the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the … Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid accounts. The …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… pay for periodic waste sampling that could be paid for by haulers. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Highland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Brasher – Spending of Casino Compact Money (2013M-131)
… April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … expended casino compact revenue during our audit period in accordance with the nature of the approved spending plans. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Remsen Central School District - Claims Audit Process (2019M-86)
… the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive … by check disbursement for audit and approval until after payment and did not receive claims paid electronically for … reimbursements totaling $1,260 that were not submitted for payment within District policy timeframes. Audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Hudson City School District – Information Technology (2020M-157)
… Ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found … IT security awareness training to all employees who use IT resources. Develop written procedures for managing system …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Friendship – Justice Court Operations (2021M-15)
… recorded deposited disbursed and reported Justice Court Court collections …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140