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Plattekill Library – Budgeting Practices (2017M-95)

… Purpose of Audit The purpose of our audit was to determine whether the … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Town of Nanticoke – Financial Condition Management (2017M-186)

… a population of approximately 1,600. The Town is governed by an elected five-member Town Board. General fund budgeted … Budgeted general fund appropriations exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund balance increased by 75 percent over the past three years. Town officials have …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Tuxedo Union Free School District – Financial Condition (2015M-360)

… two schools with approximately 470 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

Village of Monticello – Financial Condition (2020M-107)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly … Determine whether the Village of Monticello Village Board of Trustees Board properly managed …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Town of Jefferson – Selected Financial Operations (2014M-332)

… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Walton Central School District - Fund Balance (2019M-209)

… and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately … limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Edmeston Central School District - Fund Balance (2020M-1)

… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Cuba-Rushford Central School District - Financial Management (2020M-7)

… Board and District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through … appropriations, exceeding the 4 percent statutory limit by approximately $1.9 million. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Waterloo Central School District - Financial Condition Management (2019M-137)

… adopted budgets that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more … Board and District officials should: Provide transparency by developing and adopting budgets that include reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Suffern Central School District - Financial Condition (2019M-145)

… last five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … being used. The tax certiorari reserve may be overfunded by $13.4 million based on past settlement rates. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… Take appropriate action to recover the missing funds. Develop written policies and establish procedures over …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Town of Wellsville – Budgeting (2021M-112)

… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

Cornwall Central School District – Financial Condition (2015M-148)

… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Town of Genesee – Disbursements (2016M-433)

… a population of approximately 1,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Town of Oxford – Financial Management (2016M-420)

… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420