Search
Village of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… [ read complete report - pdf ] Audit Objective Determine if the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… District could have saved at least $49,448 by using the Office of General Services (OGS) contract price. Officials … payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … letter. … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… of the Fairport Central School District, is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended property tax report card. Budget-to-actual results in an easily accessible location. Corrective action … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Mount Morris Central School District – Financial Condition (2014M-328)
… and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount not available in unrestricted fund balance. … Return moneys improperly transferred from the unemployment insurance reserve fund. … Mount Morris Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Harpursville Central School District – Financial Management (2013M-261)
Harpursville Central School District Financial Management 2013M261
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. The Village is governed by a Board of Trustees and a Mayor, who also comprise the Board of Water …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Carthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of … for appropriations and unexpended surplus funds. Develop a plan for the use of excess unexpended surplus funds. Develop a comprehensive policy for establishing and using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Assessment and Collection of Selected Fees and Penalties
… reviewed. The Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings … the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Connetquot Central School District – Financial Condition (2015M-98)
… activities for the period July 1, 2013 through November 30, 2014. Background The Connetquot Central School District … appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the statutory … surplus funds each year to finance reserves instead of funding reserves through the annual budget process, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… District’s non-instructional employees received and used leave accruals in accordance with employment contracts and … using the financial software’s capability to record sick leave accruals as earned and ensure the clerk records unused leave payouts as separate transactions rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims auditor did not report … available to appropriate to fund future budgets and retain a reasonable amount of unrestricted fund balance to address …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsReview of Collecto, Inc
… supported. Background Downstate contracts with Collecto for debt collection services.Under the $2.5 million contract, … include clear language to determine the proper commission for small-balance accounts. SUNY officials are implementing … staff do not approve vouchers with duplicate billings for amounts already billed on prior invoices. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Scriba – Board Oversight (2017M-83)
… approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Village of Hempstead – Budget Review (B17-7-6)
… future is limited. Key Recommendations This budget review did not contain any recommendations. … Village of Hempstead …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Guilford – Budgeting (2023M-144)
… developed realistic budgets. Key Findings The Board did not develop realistic budgets. Estimated revenues were …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not … between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. There was no independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182