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City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, … of properties on terms beneficial to the State. However, when DOT leased out property, it may not have maximized …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Background Our initial audit report, which was issued on December 23, 2010, examined whether the MTA (1) has … sufficiently comprehensive bus maintenance plan in place. Key Findings MTA made significant progress in correcting the … and partially implemented three recommendations. Key Recommendations Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followClyde-Savannah Central School District – Financial Condition (2015M-338)
… two schools with approximately 840 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Clarence Central School District – Financial Condition (2016M-128)
… District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… 2014-15 fiscal year totaled approximately $36.1 million. Key Findings The Business Administrator did not ensure that … or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … payroll was not always adequately supported or calculated. Key Recommendations Perform an in-depth review of interfund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialFabius-Pompey Central School District – Information Technology (2016M-237)
… 2014-15 fiscal year totaled approximately $17.3 million. Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, … users about potential consequences of unauthorized access. Key Recommendations Review network user accounts, disable or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Dolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Olean City School District – Reserve Funds (2022M-187)
… $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently fund reserves. Take appropriate action to … at levels higher than necessary for operations and/or need creates an undue burden on taxpayers and withholds …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… appropriations totaled approximately $2.6 million. Key Findings Because the plan was not implemented in a … District officials do not require participants to certify on an annual basis that they are still eligible to receive payments. Key Recommendations Perform a cost benefit analysis and …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of Shawangunk - Sewer District Charges (2018M-122)
… Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision … expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance … or a balance in excess of 844 percent of the District’s average annual expenditures. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Victor Central School District - Financial Management (2019M-62)
… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Hamden – Financial Condition (2013M-86)
… the Town. The Town’s 2013 annual budget is $1.2 million. Key Findings The Board has not properly monitored budgets and … in the general fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town … until January 2013, one month after the budget lapsed. Key Recommendations Evaluate recurring revenue sources for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Caneadea – Fund Balance Management (2020M-145)
… manage fund balance and spent down fund balance by $427,000 or 71 percent. The Board: Appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Saranac Central School District - School District Website (S9-19-30)
… results or external audit report corrective action plan (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background … issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… of businesses that received financial benefits. Key Findings The Board properly evaluated projects prior to … officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure that reported … capital investments are consistent with those specified on the applications and used in the cost-benefit analysis. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-project