Search
Town of Saranac – Town Clerk Operations (2019M-33)
… all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections … and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business … Falsifying Business Records in the second degree. Key Recommendations Record receipts for all collections …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Village of Poquott – Justice Court Operations (2019M-214)
… if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August 2016, the … collected (73 percent) to the JCF after the due date. On average, reports were 14 days late. Prior to 2017, the … approximately $5,900 were not recorded as issued or paid. Key Recommendations Oversee the Court clerk, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… effectively managed the District’s financial condition. Key Findings The Board and District officials did not … of $893,700. A multiyear financial plan was not adopted. Key Recommendations Adopt realistic budgets, based on actual expenditures. Comply with the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSodus Center Fire Department – Financial Activities (2016M-424)
… and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s constitution and bylaws do not … responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making … due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution and bylaws to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … take actual past revenues and expenditures into account. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use competitive … or comply with New York State General Municipal Law (GML). Key Recommendations Review and update the procurement policy … contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100East Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Butternuts – Disbursements (2021M-62)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement process and exceeded its authority under …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Deerpark – Budget Review (B6-15-23)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendations Identify other revenue sources to replace …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Equine Health and Safety (Follow-Up)
… ) . About the Program Our initial audit report, issued on November 13, 2018, examined whether the Gaming Commission … any steps it had taken to implement our recommendations. Key Finding Commission officials have made limited progress … was partially implemented and one was not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followOrange County Probation Department – Restitution Payments (S9-20-1)
… make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected … $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling $72,431 were properly … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Wyoming County Probation Department – Restitution Payments (S9-20-4)
… victim restitution payments promptly and appropriately. Key Findings Department officials did not always properly … checks totaling $1,111 were not properly followed up on and officials did not always make reasonable efforts to … or maintain sufficient undisbursed restitution records. Key Recommendations Establish adequate policies and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Henrietta Fire District – Financial Condition (2021M-27)
… Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the … 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and enough to pay … reserve policies or multiyear financial and capital plans. Key Recommendations Adopt realistic budgets. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Richmondville – Administration of Grant Moneys (2013M-374)
… owned by the developer, is currently facing foreclosure. Key Findings The Board failed to properly administer some … the developer has failed to do so. The Board relied on the developer’s consultants to prepare grant applications … the project, but it did not review the consultants’ work. Key Recommendations Provide more oversight when reviewing and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Indian River Central School District – Financial Condition (2016M-287)
… 2015-16 fiscal year totaled approximately $87.3 million. Key Findings The Board and District officials did not develop … plan does not show detailed projections and their effect on fund balance levels. Key Recommendations Develop realistic estimates of revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Accountability for Traffic Ticket Surcharges (Follow-Up)
… system and thereby free the courts to concentrate instead on the more serious cases. Our initial audit report, which … establish a more proactive approach to program monitoring. Key Finding Department officials have made progress in … and the other three have been partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… year ended June 30, 2012 were approximately $1.5 million. Key Finding The School did not consistently comply with the … requested documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 … CEO’s fingerprints were filed with OSPRA and cleared. Key Recommendation Ensure that officials notify OSPRA and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… 2013 adopted budget appropriations totaled $4.1 million. Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and … not available to finance operations in subsequent years. Key Recommendations Address the declining fund balances in …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239