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Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities … among the Villages of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for … governing board did not establish or approve the salaries of any Program employees paid by the Town, except …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial … following year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Sidney – Budget Review (B4-13-19)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the School’s residence verification process. The School does not verify student information by periodically requiring …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … various facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … a comprehensive multiyear financial plan to adequately address the Town’s operational and capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive … we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases School District Audits
… In addition, the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and … initiative to determine whether the use of travel money by selected government employees was appropriate, we …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wayne – Justice Court (2013M-52)
… surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide … resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52State Comptroller DiNapoli Releases Municipal & School Audits
… 17-month audit period, the district earned $539 from money on deposit in the district’s checking and money market … over $5 million as of Dec. 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … Although the county installed a water storage tank on the land and installed water lines, there is no existing …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… performance, (iii) result in the agency having to pay for inferior goods or services, and (iv) prevent an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring