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Village of Hempstead – Budget Review (B7-13-13)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Grand Island Central School District - School District Website (S9-19-31)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… and monitored tax abatement and revolving loan projects. Key Findings The Board adopted adequate policies and … and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not … that the exemptions taken were within allowable limits. Key Recommendations Require the Administrator to compare …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalGlenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Copiague Fire District – Credit Card Purchases (2019M-98)
… adequately supported and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our … in charges that were not for valid District purposes. Key Recommendations Ensure that credit card charges are … findings in our report. Appendix B includes our comments on certain issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Lake Pleasant Central School District – Claims Auditing (2021M-202)
… purposes and properly audited and approved before payment. Key Findings We found the Board ensured that claims we … $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited and … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Belfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. … whether the Belfast Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Alexander Central School District – Financial Management (2020M-64)
… - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for all … the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key Recommendations File the appropriate State aid forms with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busVillage of Port Chester - Dual Employment (2018M-91)
… worked the hours the Village compensated them for working. Key Findings Village officials did not establish adequate … without the use of time off request forms, as required. Key Recommendations Establish adequate T&A controls and … take corrective action. Appendix B contains our comments on issues raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Laurens - Budget Review (B4-14-21)
… and real property tax revenues of $823,625. Key Findings We project that the general town-wide fund will end the … allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389