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Town of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town 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-109Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Broadalbin – Leave Accruals (2014M-88)
… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Wells Central School District – Financial Condition Management (2017M-70)
… which has approximately 150 students, is governed by a Board of Education. Budgeted appropriations for the … fund operations. The budgets overestimated appropriations by almost $1.2 million or 7.7 percent from 2013-14 through … budgeted appropriations, exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… purpose of our audit was to determine whether the Board and District officials effectively managed the District’s … in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
ParishvilleHopkinton Central School District Financial Management 2017M72
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWorcester Central School District – Unassigned Fund Balance (2016M-1)
… to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Starpoint Central School District – Financial Condition (2015M-266)
… in annual budgets. Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … Monitor the MPLH and consider taking measures to move toward the industry standards for MPLH. Pay for the … employees out of the school lunch fund and develop a plan to pay back the loans from the general fund. … Rockville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRemsen Central School District – Fund Balance and Reserves (2015M-306)
… to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $11 million. … Findings The District’s fund balance exceeded legal limits for all three fiscal years we reviewed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… The purpose of our audit was to review the District’s cash receipt process for extra-classroom activity funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank account. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Gowanda Central School District – Financial Management (2016M-368)
… the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Albion Central School District – Budgeting (2016M-80)
Albion Central School District Budgeting 2016M80
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22