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Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… report - pdf ] Audit Objective Determine whether the Rensselaer County (County) Probation Department (Department) … Determine whether the Rensselaer County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Copiague Fire District – Procurement (2020M-114)
… officials used a competitive process to procure goods, services and professional service providers and ensured that no … a competitive process. Competitively procure goods and services and maintain adequate supporting documentation. … officials used a competitive process to procure goods services and professional service providers and ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… properly approved and for School-related purposes. Key Findings The Board did not adopt or enforce adequate … which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, and adopt … corrective action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Huron – Financial Management (2014M-367)
… appropriations for 2014 total approximately $2.16 million. Key Findings The Board and Town officials have not developed … of surplus funds and higher tax levies than necessary. Key Recommendations Develop a multiyear financial plan to … capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367New York Mills Union Free School District – Procurement (2020M-79)
… of good and services not subject to competitive bidding. Key Findings District officials did not always seek … goods and services from 13 vendors who were paid $73,032. Key Recommendations The purchasing agent should oversee the … corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Groveland – Fiscal Oversight (2014M-285)
… The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period … The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is … Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… for the 2013 fiscal year totaled $1.8 million. Key Findings Repeated appropriation of fund balance drove the … Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining fund balances in … adopt structurally balanced budgets with less dependence on using fund balance to finance operations. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Exeter – Records and Reports (2015M-23)
… 2014 budget appropriations were approximately $659,000. Key Findings The Board did not ensure the Supervisor … records during our audit period because it relied solely on its trust of the Supervisor. Key Recommendations Ensure that the Town’s accounting records …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with statutory requirements. Ensure all electronic and digital equipment are inventoried and devices purchased are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBolivar-Richburg Central School District - Financial Management (2019M-17)
… officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a … reserve balances were excessive and not being used. Key Recommendations Adopt budgets that include reasonable … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization … Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationCity of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Penfield Central School District – Procurement (2022M-76)
… could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive … totaling $3.3 million. District officials did not complete a comprehensive cost-benefit analysis for the District’s land … disagreed with certain findings in our report. Appendix B includes our comment on issues District officials raised in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Village of Endicott – Budget Review (B4-16-7)
… Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include appropriations …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… complete report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored … Determine whether the Town of Brookhaven Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87