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Village of Victor – Financial Management (2015M-166)
Village of Victor Financial Management 2015M166
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Attica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216State Agencies Bulletin No. 1055
… To notify agencies that OSC plans to process refunds of previously withheld bond deductions automatically via … withheld, but had not yet accumulated sufficient funds to purchase a bond prior to OSC’s termination of … As previously announced in Payroll Bulletin Number 1015 , the U.S. Department of the Treasury ended the sale of paper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsTown of Arietta – Budgeting (2016M-308)
… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Greenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Long Lake Central School District – Capital Project (2021M-183)
… records during the audit period to ensure unexpended funds are accurately disposed of when the project is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program change that should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all … books and records are annually audited when required by law. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231State Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVillage of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Canaseraga Central School District - Financial Management (2019M-104)
… Key Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually … appropriations, exceeding the 4 percent statutory limit by approximately $74,000 or 1 percentage point. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… Key Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and … of 2018-19 appropriations, exceeding the statutory limit by approximately $1.2 million or 8 percentage points. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Brasher Falls Central School District – Financial Condition (2019M-158)
… Recommendations Ensure the surplus fund balance complies with the statutory limit and use surplus funds to fund … financial plan. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158