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Food Safety Monitoring (Follow-Up)
… the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. Background Under this contract, Homeowners …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCampbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway … 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Butternuts – Highway Facility Capital Project (2021M-94)
… and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded … estimated costs by $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Milford – Financial Condition (2013M-355)
… historical actual results when adopting its budgets from fiscal years 2009 through 2012. Town officials used an interfund transfer from the town-wide general fund to finance operations for the … develop a comprehensive, multiyear financial and capital plan, nor did it have any other mechanism in place to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … expenditures. We project the District will end 2020 with a surplus of $308,800, 177 percent of 2021 appropriations. … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60William Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… July 1, 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTown of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … During the audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. According … and insufficient automated controls. … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is … 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Liberty Central School District – Budget Review (B4-14-6)
… the District’s general and food service funds as of June 30, 2002. Local Finance Law requires all local governments … obligations are outstanding. Key Findings Based on the results of our review, except for certain matters related to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Jericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Long Lake Central School District – Payroll (2016M-90)
… (i.e., time records) to ensure that payments were based on the actual hours or days worked and Board-authorized … when certifying payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 … 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Board’s ability to assess the effect of current operations on long-term financial needs was hindered by inaccurate and … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10