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Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund as of June 30, 2003. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Chenango Valley Central School District -- Budget Review (B17-4-5)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, … procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, purchasing, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsNew Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Barker Central School District – Purchasing (2016M-208)
… the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be … audit of claims and ensure that District officials are complying with the policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Kings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… July 1, 2011 through January 7, 2015. Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… moneys. Key Recommendation Adopt realistic budgets that are consistent with actual revenues and expenditures. Ensure … Review all reserve balances and determine if the amounts are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… $37,179. District officials do not require participants to certify on an annual basis that they are still eligible to … prudent and cost effective manner. Require participants to certify on an annual basis that they are still eligible to …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through … Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is … Town of Chazy Water and Sewer District Financial Operations 2017M42 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the Clerk-Treasurer. Review …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for … 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background The … The purpose of our audit was to determine if claims were audited in a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with … for justice court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Copiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98