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Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… are in accordance with purchasing policies and credit card payments are based on credit card statements. … Hudson Housing Authority Board Oversight …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… public benefit corporation that was established in 1990 under New York State Public Authorities Law to … the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to deposit. The … and exception reports. Ensure that cash is deposited in a timely manner and is physically secured prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Niagara Falls Water Board – Financial Management (2015M-141)
… projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. … Niagara Falls Water Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … revenues, which initially resulted in an excessive fund balance, but has since caused fund balance to significantly …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1881
… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index … amount of OT that can be included in the final average salary of a Tier 6 member was changed from fiscal year to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 … property tax collections within the required timeframe. For example, $468,215 or 34 percent of taxes paid by check in …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets and collected approximately $721,000 in fines and penalties for parking violations. Key Finding … of collection, the Village/Town still had $1.17 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Island Trees Union Free School District - School District Website (S9-19-34)
… results, a comprehensive property tax report card and all external audit results. Annual internal audit. … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. … service level agreements with its IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255About this Report – 2022 Financial Condition Report
… the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Akron – Selected Financial Activities (2016M-133)
… budget for the 2015-16 fiscal year was approximately $6 million. Key Findings We reviewed water and sewer billings … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Internal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …
https://www.osc.ny.gov/state-agencies/guidance/internal-control