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Groton Central School District – Financial Management (2014M-288)
… for the use of the reserves. Over the last four years, the tax levy has increased by a total of $509,000, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village of Hewlett Neck – Financial Management (2022M-35)
… were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the Village officials’ … level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Butler – Financial Management (2024M-119)
… balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, … for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a comprehensive financial plan, reserve policy or an effective fund balance policy. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Management and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our initial … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followVillage of Fleischmanns – Water Fund (2013M-151)
… is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund … past two years. Although capital expenditures were made to repair infrastructure and decrease water loss, no long-term …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, … in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mTown of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Village of Hewlett Bay Park – Financial Management (2022M-30)
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30The Child School – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented … reported on the Consolidated Fiscal Reports CFRs of The Child School School were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualVillage of Mexico – Financial Management (2023M-170)
… fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 million in …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Schuyler – Financial Management (2014M-182)
… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Village of East Hampton – Information Technology (2015M-187)
… through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Webb Union Free School District – Fund Balance (2016M-140)
… did not ensure that the District’s unrestricted fund balance was within the statutory limit during the past three … unrealistic budgets that included appropriated fund balance totaling approximately $3.3 million that was not … to finance operations. As a result the District’s fund balance has become excessive and District officials may have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of Wawayanda – Financial Operations (2024M-160)
… Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … comments on issues raised in the Town’s response letter. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three different …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Oyster Bay - Financial Condition Management (2020M-74)
… towns and requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Lyons Falls – Financial Management (2013M-393)
… into an agreement with the Development Authority of the North Country. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393