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Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCortland Enlarged City School District - Budget Review (B4-15-12)
… The District’s preliminary budget complies with the tax levy limit. Key Recommendations Develop appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased … they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the … price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
General Brown Central School District Financial Condition 2014M216
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Harpersfield – Claims Auditing (2024M-71)
… Board approval. 22 claims were paid that included sales tax totaling $460. Without a proper claims audit, the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-712024 Annual Cash Basis Report on State Funds
… by Fund Sole Custody Funds and Accounts Supplementary Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsCampbell-Savona Central School District – Budget Review (B2-16-6)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Cohoes City School District – Budgeting (2016M-111)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $1.5 million. The Board overestimated appropriations in the adopted budgets for the 2012-13 through 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Silver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-3212025 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-1172023 Annual Cash Basis Report on State Funds
… Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local Assistance … Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsTown of Worcester – Claims Audit (2022M-145)
… [ read complete report – pdf ] Audit Objective Determine whether the Town of Worcester … to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements … Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Village of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and … law to override the tax levy limit. Key Recommendation Address the deficits in the water and sewer funds to avoid …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7