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Rockland County - Budget Review (B17-6-16)
… each year, starting with the fiscal year during which it was authorized to issue obligations and for each …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget review did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Hendrick Hudson Central School District – Financial Condition (2013M-241)
… operating deficits and planned use of moneys from its tax stabilization reserve. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Chenango Valley Central School District – Budget Review (B4-16-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit period. The current fuel vendor did not deduct taxes from invoices because the District did not complete the required tax exemption forms. Key Recommendations File …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for … by moving students in special education classes at BOCES to in-house classes. District officials obtained more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Bainbridge – Financial Management (2016M-332)
… amounts of fund balance. Key Recommendations Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring revenues and recurring expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of Newfane – Supervisor's Financial Records (2017M-7)
… The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and … financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for … Recommendations Properly monitor the secretary's and the CPA's work to ensure that accounting records are timely, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7East Moriches Union Free School District – Budget Review (B7-14-3)
… The District’s proposed budget complies with the property tax levy limit set by statute Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Dryden Central School District – Financial Condition (2013M-396)
Dryden Central School District Financial Condition 2013M396
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Chenango Valley Central School District – Budget Review (B4-14-8)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Village of Westfield – Water and Sewer Operations (2014M-209)
… $8.5 million. Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209East Moriches Union Free School District – Budget Review (B7-13-3)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Village of Pittsford – Audit Follow-Up (2017M-51-F)
… [ read complete report - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of … our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) is … our recommendations in the audit report released in July 2017 …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are responsible for …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-f