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Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … issued revenue anticipation notes when the District did not need funding, the District incurred interest expenditures and other fees that could have been used to fund other District needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mLake Pleasant Central School District – Claims Auditing (2021M-202)
… and for appropriate purposes. However, claims were not always properly audited and approved before payment. … totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … payment. Print and sign checks only after the claims have been audited and approved. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the … approximately $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Baldwinsville Central School District – Fuel Inventory (2022M-106)
… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Opinion 94-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of service award program if fire department ceases to provide service outside village or if fire department is … for funding the program rests with the village, and not with any area outside the village (1990 Opns St Comp, No. …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Town of Vestal – Capital Acquisitions (2013M-78)
… were $24.5 million. Key Findings Town officials did not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing … methods of financing to fund acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … totaled $8.8 million. Key Findings District officials did not ensure that the District’s unrestricted fund balance was … balance has become excessive and District officials may have levied more taxes than necessary to sustain District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … Key Findings The Executive Committee generally does not provide adequate oversight of Company financial … authorize all claims prior to payment to ensure that they have supporting documentation and are for legitimate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… assess the Department’s parking violation collection system effectiveness and examine the effectiveness of its …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219State Comptroller DiNapoli Releases Municipal Audits
… Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections … repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Holland Central School District – Claims Audit (2021M-210)
… audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly … the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … our findings and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg … About the Program Williamsburg is a New York City-based not-for-profit organization authorized by SED to provide … based on fixed fees. Williamsburg also operated private-pay programs for preschool and school-age children. During …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costFallsburg Central School District - Fund Balance Management (2020M-12)
… resulting in over $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. … considered other available investment options, BOCES may have earned $448,000 in investment income, or $343,000 more … a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … interests of the taxpayers. Key Findings The Board did not effectively manage fund balance and reserve levels, … Always seek competition for professional services or have adequate written agreements for the services provided. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… information technology (IT) disaster recovery plan and employee IT security awareness training. Review and assess …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Horseheads – Collections (2023M-169)
… or perform annual audits. We determined that: Code Enforcement Department (Code Enforcement) officers did not accurately record … $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169