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Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … retiree billings based on the estimated bills for the actual premium amounts charged. … South Kortright Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceTown of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices … them. Key Recommendations Adopt realistic, structurally sound budgets which reduce the Town’s reliance on one-time … Utilize budget to actual reports to monitor Town operating funds’ financial status throughout the year. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Bennington - Financial Management (2019M-249)
… [read complete report - pdf] Audit Objective Determine whether the Board and … multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectSchenevus Central School District – Budgeting (2014M-123)
… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately … shelters and 195 shelter providers. According to the U.S Department of Housing and Urban Development’s point-in-time … Specifically, for CY 2019, the contract’s approved budget for operating Coachman was $4,180,802, with actual …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerTown of Boylston – Financial Condition (2021M-69)
… fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. Diminished financial transparency by …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Cobleskill – Budgeting (2023M-138)
… [read complete report – pdf] Audit Objective Determine … (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board planned …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Lapeer – Budgeting (2024M-127)
… estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated … (81 percent) and $99,605 (29 percent) in the general and highway funds, respectively. Actual expenditures were less …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Comptroller DiNapoli Releases Municipal Audits
… (Onondaga County) Monitoring of buyers’ compliance with redevelopment plans was not always timely. Mortgage property …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Akron – Selected Financial Activities (2016M-133)
… Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Delhi – Financial Condition (2013M-110)
… budget estimates. Further, they did not adequately monitor actual results against the budget. As a result, the … budget estimates that are consistent with the Village’s actual revenues and expenditures. Set aside the financing for …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … Key Recommendations Adopt realistic budgets, based on actual expenditures. Comply with the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMonticello Central School District – Budgeting (2014M-97)
… five schools with approximately 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year … in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97North Shore Public Library – Financial Condition (2013M-344)
… Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 community …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Otego-Unadilla Central School District – Financial Condition (2013M-84)
… revenues and appropriations. While recognizing that the actual results of the District’s operations were reasonably … Recommendations Adopt budgets that include the District’s actual needs based on historical trends, or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84