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Village of Savona – Board Oversight (2015M-328)
… through October 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. … Replace the clerk-treasurer with someone who is independent of the Mayor and all Board members and ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 … appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Village of Hempstead – Budget Review (B17-7-6)
… deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of St. Johnsville – Records and Reports (2015M-1)
… for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. Key Findings The Clerk-Treasurer did not complete …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationTown of Stony Point – Budget Review (B6-13-15)
… estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the … Key Recommendations Establish formal written procedures to monitor the performance of the consultant and …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan … provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Albion Central School District – Financial Management (2021M-200)
… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Board of Trustees, which is composed of a Village Mayor and four Trustees. The Village’s annual budget for the … fiscal year was $953,000, which is funded mainly through real property taxes, water and sewer user fees, and State and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … to finance operations than was available, resulting in the general and highway funds and water district beginning …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the arrangement between the Town and the private citizen’s group so that it does not appear the Town is fundraising. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … in an attempt to correct errors. As a result, improper transfers of over $125,000 were made among Town funds. Key … the Supervisor during 2012 and authorize them as interfund transfers or require the Supervisor to correct them. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Prattsburgh Central School District – Financial Management (2020M-108)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities … and consumed, investigate the unaccounted for gasoline and take action to resolve the gasoline shortage. Ensure that … order system by preparing purchase orders and having them preapproved prior to making purchases. Require the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201