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Village of Rushville - Board Oversight and Information Technology (2018M-118)

… Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. Inadequate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Glenham Fire District – Cash Disbursements (2016M-380)

… The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total approximately …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… establish 14 reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Harford Fire District – Records and Reports (2016M-170)

… The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… Fund. Adopt policies and procedures that limit the use and reimbursement of personal funds used for Town purchases. … …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)

… year totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board did not adopt structurally … 2014 and Town officials overexpended certain highway fund budget items each year. The Town does not have …

https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324

West Valley Central School District – Financial Management (2013M-178)

… unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … Officials did not appropriately use the debt reserve fund, which had a balance of more than $380,000 as of June … real property taxes and paid debt service with general fund appropriations. Key Recommendations Develop realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Town of Schaghticoke – Budgeting (2013M-239)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… operating surpluses. When adding back unused appropriated fund balance, the District’s unrestricted fund balance exceeded the statutory limit each year. Two of the District’s six general fund reserves are overfunded or potentially unnecessary. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and

Monitoring of Prevailing Wage Compliance on Construction Contracts

… Authority’s purpose is to finance and construct buildings for a variety of public and not-forprofit entities, including … with the appropriate prevailing wage rate schedule for the project, and perform a review of certified payrolls …

https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contracts

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… [ read complete report - pdf ] Audit Objective Determine whether the … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

University at Albany – Sabbatical and Other Paid Leave

… Purpose To determine whether the State University of New York (SUNY) at Albany (Albany) … that he intended to take leave "with full pay leading to retirement." SUNY has not implemented recommendations we made … the polices are the subject of negotiations in New York State. Auditor's Rejoinder: We maintain that many of the …

https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leave

Division of Housing and Community Renewal Bulletin No. DH-133

… for members of the New York State and Local Retirement System. Additionally, the payment is not subject to union …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025

Division of Housing and Community Renewal Bulletin No. DH-138

… for members of the New York State and Local Retirement System. Additionally, the payment is not subject to union …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the … any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)

… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2018-19 … any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20