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Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… Board-adopted terms and conditions. Review and approve all separation payment calculations prior to payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Connetquot Central School District – Financial Condition (2015M-98)
… The Board did not adopt realistic budgets based on historical costs and trends. The District consistently … appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the statutory … District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Savona – Board Oversight (2015M-328)
… Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Village of Hempstead – Budget Review (B17-7-6)
Village of Hempstead Budget Review B1776
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of St. Johnsville – Records and Reports (2015M-1)
… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationTown of Stony Point – Budget Review (B6-13-15)
… the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15City of Olean Housing Authority – Board Oversight (2016M-93)
City of Olean Housing Authority Board Oversight 2016M93
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Albion Central School District – Financial Management (2021M-200)
… taxpayers. Consult with legal counsel regarding excess funds in the retirement contribution reserve fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Village of Fleischmanns – Water Fund (2013M-151)
Village of Fleischmanns Water Fund 2013M151
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… surplus fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Southern Cayuga Central School District – Financial Condition (2020M-77)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77