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Afton Central School District – Fund Balance Management (2023M-18)
… complete report – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of … balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Opinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the functions of a firefighter voluntarily and not as a matter of duty is not an active member, even though the …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… $2.5 million. Key Findings The Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found that 93 … on average, 35 days after receipt. The Supervisor has not submitted an annual accounting to the Board for fiscal …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s … budget status reports and review fund balance projections to develop the ensuing year’s budget and to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Nutritional Assistance – Federal Funding and New York
… New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 billion total benefits … income and family size. Maximum benefits range from $292 for a household of one to $1,756 for a household of eight, with an additional $220 per person …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesState Agencies Bulletin No. 1991
… Association (CSEA), the Public Employees Federation (PEF), the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… approximately $780,000. Key Findings The Treasurer did not issue press-numbered duplicate receipts, did not record the dates on which moneys were received, did not perform bank reconciliations for the first nine months of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board … officials have established policies and procedures to adequately safeguard information technology (IT) assets …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… [read complete report - pdf] Audit Objective Determine whether the Board of … Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Great Neck Union Free School District – Fuel (2016M-82)
… District officials did not perform any vehicle-based reviews to determine whether District vehicle use was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… financed by local, State and federal resources that is not under the control of the local school board. The School … Key Findings Student enrollment and attendance was not always adequately supported. Certain billings to school districts of residence were not accurate. School officials did not retain 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74State Agencies Bulletin No. 1990
… (PEF), the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA), and Council 82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainVillage of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Genesee County – Purchasing (2015M-241)
… documentation to help ensure that purchase contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are provided with purchase cards understand their … purchasing card activity to determine if County policies are being followed and cost savings opportunities are being …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241