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Albany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Knox – Town Clerk (2020M-72)
… timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections totaling $22,586 (46 percent) … accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its … from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … approximately $2.5 million. Key Findings The Board did not appropriately document and monitor use of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Westfield - Real Property Acquisition (2019M-119)
… At the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations … 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has … The Village and Library Boards should audit claims and not delegate those responsibilities to the Treasurer. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a … in the last three years. The Mayor and Board did not segregate the Clerk-Treasurer’s duties over billing, cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Westmoreland Central School District – State Transportation Aid (2017M-220)
… during our audit period. During our audit, the Business Manager prepared and submitted State aid forms to the New … of transportation aid forms. Ensure that the Business Manager prepares an annual reconciliation of transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and … August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual current needs …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, … town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are excessive and could be … funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82City of Long Beach - Financial Condition (2019M-133)
… million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Arkport - Information Technology (2019M-203)
… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Accounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, … in St. Lawrence County. The District, which operates one school with approximately 400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35RFQual #24-02 – Independent Examiner Services (Individual Physicians)
… as authorized by the Retirement and Social Security Law, is seeking to contract with physicians having general and … State Contract Reporter (CR #2110794). All information is available for download through the following link(s): … reader, available through this link: https://get.adobe.com/reader/ … The New York State Comptroller as …
https://www.osc.ny.gov/procurement/rfqual-24-02Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water … July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. … if they serviced the water meters. Water rents were not billed to some District users. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Valley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and the Board’s … Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The … to finance the planned deficits. District officials did not consider prior years’ trends and future conditions while …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Village of Avon - Board Oversights and Professional Services (2018M-30)
… Professional service contracts lack RFPs and contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for … agreed with our recommendations and indicated they plan to initiate corrective action. … Village of Avon Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30