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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

City of Yonkers – Budget Review (B6-14-13)

… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

City of Olean – Budget Review (B1-14-1)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

City of Olean – Budget Review (B1-15-2)

… 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

South Huntington Union Free School District – Financial Condition (2016M-132)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Ticonderoga Central School District – Financial Condition (2013M-154)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154

Freeport Union Free School District – Financial Condition (2016M-300)

… of the ensuing year’s budget, or more than three times the legal limit. The Board appropriated an average of $8.7 … plan to reduce the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Oneonta City School District –Financial Condition (2013M-165)

… Purpose of Audit The purpose of our audit was to examine the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations Closely monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford … budgets to help finance operations, these amounts were not needed because the District’s budgeting practices …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

Village of Suffern – Budget Review (B23-6-2)

… The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … $2.08 million and $2.47 million, respectively, which is approximately $155,000 less than budgeted for water … tentative budget includes a tax levy of $12,090,011, which is within the limit established by law. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

Village of Nichols – Financial Condition (2013M-50)

… to unforeseen expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50

Village of Endicott – Budget Review (B4-13-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1132 …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Village of Sidney – Financial Activities (2023M-14)

… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Steuben County – County Bridge Maintenance (S9-13-1)

… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Town of Afton – Budgeting Practices (2013M-304)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located … of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304