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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… fund balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting Practices …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Northville Public Library – Cash Disbursements (2015M-53)
… Service providers were allowed to automatically deduct funds directly from the Library’s checking account. Not all …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Milford Central School District – Fund Balance Management (2022M-94)
… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Town of North Greenbush – Town Clerk (2017M-132)
… money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. Background The Town … The purpose of our audit was to evaluate the Clerks financial management practices for the period of January 1 through December 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… operational affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are responsible for day-to-day operations. … tax exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fBolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement … of fund balance that will be used to fund operations based on historical trends or other relevant information. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Tyre - Long-Term Planning (2019M-61)
… plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: … reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit … plans which appropriately address the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Moriah - Leave Accruals (2019M-168)
… overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Glens Falls City School District - Financial Management (2019M-12)
… and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Watkins Glen Central School District - Financial Management (2019M-57)
… in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the … Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… was not used. Appropriations exceeded expenditures by $11.1 million or 7.8 percent from 2014-15 through 2016-17. … unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management