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Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Columbus – Budget Development Practices (2012M-225)
… the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did … the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more closely based …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Alexandria Central School District – Financial Condition (2016M-5)
Alexandria Central School District Financial Condition 2016M5
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Village of St. Johnsville – Records and Reports (2015M-1)
… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … and receivable balances of interfund loans and correct all errors. File the AUD with OSC within 60 days after the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1XI.12.D Closing Contracts – XI. Procurement and Contract Management
… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is remaining on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Mount Morris Central School District – Financial Condition (2014M-328)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 million. Key Findings District … its progress, against operating results, throughout the year and address any significant variances in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Selected Employee Travel Expenses
… which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through … through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… $16.6 million. Key Findings Except for the items noted, we found the significant revenue and expenditure projections … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Carthage Central School District – Financial Condition (2014M-138)
… use of reserve funds, and the balances in two of the funds are higher than necessary. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Churchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific … estimates based on historical trends. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Bradford Central School District – Financial Management (2016M-253)
… amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Transportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The … more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportation