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Town of Oswego – Financial Condition and Information Technology (2017M-290)
… 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition … The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and … 790 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictGoshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Freeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… and is governed under Education Law Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Tupper Lake Central School District – Financial Condition (2014M-151)
… through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in … unanticipated expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … costs and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Even though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns … restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding falls short. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialHigh Falls Water District – Water Fees (2015M-153)
… by the United States Environmental Protection Agency as a superfund site because the area was determined to have polluted ground … Town Boards of Marbletown and Rosendale and is advised by a Water District Commission composed of five Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … use. Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Wales – Financial Management (2017M-32)
… General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The Board … expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … be funded and when the balances retained will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations … June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population … Village of Penn Yan Water Operations 2013M104 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the … of $89,500 for increased water costs and major flood damage. Because the Village has a very small tax base, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Thurston Fire Company – Board Oversight (2016M-429)
… ensured that financial activity was properly recorded and reported and that Company money was safeguarded for the … invoices or bank statements was made by members of the finance committee prior to payment. The finance committee did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Suffolk County Probation Department – Restitution Payments (S9-20-9)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … notify the court when a probationer violated the court order or disburse all victim restitution payments. As a … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9