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Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Liberty – Budget Review (B4-14-9)
… needs. There are budget gaps in the water and sewer funds which are planned to be funded by rate increases that …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … and received an unauthorized retroactive buyout payment of $2,000 for 2016. These matters were referred to the … and deliberate audit of claims. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Deerpark – Budget Review (B6-15-23)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget for the 2016 fisc
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Determine whether the Warren County Local Development Corporation (Corporation) officials provided adequate oversight of the … … Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanCanton Central School District – Financial Condition (2013M-287)
Canton Central School District Financial Condition 2013M287
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… sewer funds. Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as … The Treasurer is responsible for the oversight of the Firm and the billing of real property taxes and water and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-1332019 Annual Audit
… and Payment Address) in a more accessible format and TPA subcontracts, as requested by this Office. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial … for. Staff routinely circumvented the Town’s purchase order system by issuing confirming purchase orders after … Ensure that staff members comply with the Town’s purchase order system by preparing purchase orders and having them …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Chili - Financial Management and Cash Receipts (2019M-167)
… report - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and … Town departments were properly collecting, depositing and recording cash receipts. Key Findings The Board could improve … plan that included the need and optimal funding level for each reserve. Town department procedures for cash …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Olean Housing Authority – Board Oversight (2016M-93)
… 2013 through January 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, … consultant’s performance in administering the Authority’s Capital Fund Program (CFP), use of CFP grant funds or financial …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments … Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
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)
… participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. … taxpayers. Consult with legal counsel regarding excess funds in the retirement contribution reserve fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the … 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… Did not adopt a multiyear financial plan, capital plan or fund balance, reserve or budgeting policies. Key Recommendations Adopt budgets … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
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)
… operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly … totaling $22,121. As a result, the lack of suitable records limited our ability to determine if funds were …
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)
… complete report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … finance operations contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than …
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)
… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of … the residents of the Fairport Central School District, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354