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Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… in a timely manner. Key Recommendations Deposit and remit all collections within the required time frames. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… officials generally did not follow up with businesses to ensure they complied with their agreements. We examined 19 … did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. … written policies and procedures outlining the actions to be taken when loans are delinquent and other terms of the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringLindenhurst Union Free School District – Collections (2024M-24)
… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Town of Perinton - Financial Management and Information Technology (2017M-232)
… indicated they plan to initiate corrective action. … Town of Perinton Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Gowanda Central School District – Financial Management (2024M-104)
… fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million … generally disagreed with our findings and recommendations. Appendix B includes our comments on issues raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Tuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementHenrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did … properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 88-56
… -- Purchases and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the district, does not … a fire district commissioner who is also a salaried employee of a firm doing business with the district would …
https://www.osc.ny.gov/legal-opinions/opinion-88-56City of Tonawanda - Information Technology (2018M-146)
… and that training is provided whenever the IT policies are updated. City officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Randolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … implemented. Central Square Central School District – Fund Balance (Oswego County) District officials did not accurately report the district’s surplus fund balance, maintain surplus fund balance within …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Travel Advisory No. 9
… : Taxability of Transportation Expenses Reference : Guide to Financial Operations, Section XIII.6 – Potential … of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the Internal Revenue Service’s position on the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesTown of Lancaster - Information Technology (2018M-114)
… and that training is provided whenever the IT policies are updated. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Village of Hagaman – Claims Auditing (2022M-11)
… ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims … ensured claims were properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Benson - Disbursements (2019M-54)
… complete report - pdf] Audit Objective Determine whether the Supervisor established adequate control procedures over … disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling … Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54