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Town of Huron – Financial Management (2014M-367)
… review the Town’s financial management, budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367New York Mills Union Free School District – Procurement (2020M-79)
… for the purchase of good and services not subject to competitive bidding. Key Findings District officials did … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with … policy. Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Groveland – Fiscal Oversight (2014M-285)
… The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … Key Recommendations Ensure that contractual agreements for accounting services contain detailed information outlining …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Alexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … was to determine whether the significant revenue and expenditure projections in the Town’s adopted budget for the … the potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Locke – Financial Condition (2020M-111)
… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … District officials did not use a competitive process to procure goods and services. The District: Paid a vendor … documentation justifying this was a valid exception to competitive bidding. Did not issue requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting any potential corrective action. … estimates were not based on prior years’ actual results or trends and did not contain estimates for all known … budget-to-actual reports and ensure corrective actions or specific budget amendments are implemented before …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBolivar-Richburg Central School District - Financial Management (2019M-17)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. … Peru Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four … $178.8 million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition