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Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Rockland County – Budget Review (B6-13-22)
… The proposed budget does not include provisions for paying down the remaining $31.3 million deficit. The residential … an appropriate reserve fund and use those proceeds to pay down that debt. Include appropriations in the budget that …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… officials on a wide range of issues, including the sale of lots, service fees, and acquisition of lands, to … cemeteries must allot a portion of their revenue to two separate funds: a Current Maintenance Fund for current … posted and available for visitors. The Division has issued two online manuals to assist cemeteries in meeting these and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCity of Troy – Financial Condition (2015M-185)
… for 2015 totaled approximately $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves to finance … individual accounting records for each capital project. Key Recommendations Develop and adopt general, water and …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185County of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Tully Central School District – Financial Management (2016M-359)
… unnecessary. District officials have not developed a multiyear financial plan. Key Recommendations Adopt budgets … with excess funds. Develop, adopt and regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period … adopted policies and procedures for breach notification, access rights, user accounts, password management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOlean City School District – Financial Management (2016M-210)
… 2015-16 fiscal year totaled approximately $38.9 million. Key Findings Appropriated fund balance was not needed in the … under which the reserves would be used or replenished. Key Recommendations Ensure that budgets include realistic estimates of appropriations based on actual needs to avoid levying more taxes than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Sexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature … To determine how civil confinement funds are being utilized The audit …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the 2014-15 fiscal year were approximately $88.4 million. Key Findings The Board overestimated expenditures in its … rather than through appropriations in budgets voted on by taxpayers. Key Recommendations Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Churchville-Chili Central School District – Financial Management (2015M-354)
… the 2015-16 fiscal year total approximately $79.5 million. Key Findings The Board and District officials adopted budgets … reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect the District’s … actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in … Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253City of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Monticello Central School District – Budgeting (2014M-97)
Monticello Central School District Budgeting 2014M97
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… officials properly managed fund balance and reserve funds. Key Findings District officials did not properly manage fund … which reduced the District’s surplus fund balance. Key Recommendations Comply with the surplus fund balance … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… to the State, for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Clayville – Board Oversight (2015M-115)
… for the 2014-15 fiscal year were approximately $491,000. Key Findings The Clerk-Treasurer did not make deposits on a timely basis. The Board did not audit claims prior to … records or cause an audit to be performed. Key Recommendations Deposit all moneys collected within 10 …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115