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Town of Caroline – Renewable Energy (2013M-325)
… for the period January 1, 2010 through September 18, 2013. Background The Town of Caroline is located in … facilities for the period January 1 2010 through September 18 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by … over the last three years despite having sufficient funds to finance the District’s increased costs. Key … the amounts of fund balance and reserves that will be used to fund operations. Review and fund reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its … District operations and perform a cost-benefit analysis to determine whether these vehicles are a cost-effective use …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not properly establish, fund or use reserve funds. Fund balances and real property tax levies were higher …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… records were not annually audited as required. Required State and Federal filings were not completed, and annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCampbell-Savona Central School District – Budget Review (B2-13-12)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … revenues and fund balance. … Town of Humphrey Financial Management 2013M116 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Owasco – Highway Department (2020M-128)
… planning and interfund charges. We found 596 highway claims totaling $349,824 that did not have an approved purchase order (PO) request (requisition); 599 claims totaling $356,815 did not have an approved PO; and 234 claims totaling $96,900 did not have documentation to support …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Madison County - Claims Audit and Payment Process (2019M-142)
… signing process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … of our findings and recommendations, but indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Cincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111IX.7.K Record Retention – IX. Federal Grants
State agency retention and access to records must be in full compliance with all applicable federal laws rules and regulations e
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Huron – Financial Management (2014M-367)
… estimates, which resulted in the accumulation of surplus funds and higher tax levies than necessary. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Minerva Central School District – Financial Condition Management (2020M-60)
… [ read complete report - pdf ] Audit Objective Determine whether District … and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Andover – Audit of Claims (2013M-388)
… 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overTown of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing … 1, 2012, through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… adequate cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84