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Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Hewlett Bay Park – Financial Management (2022M-30)
… budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Owasco – Financial Management and Procurement (2021M-70)
… Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … action. … Determine whether the Town of Owasco Town Board Board effectively managed fund balances and reserves …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Village of Mexico – Financial Management (2023M-170)
… of Trustees (Board) adopted realistic budgets and managed fund balance. Key Findings The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Lisbon – Financial Condition (2012M-202)
… operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… limits. For example, Medicaid limits dental exams to two times per year, yet we found Medicaid reimbursed a clinic for 41 dental exams (totaling $2,771) for one … of Interest Department of Health: Multiple Same-Day Procedures on Ambulatory Patient Groups Claims ( …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports … City children between 6 and 21 years of age. The School is certified to provide special education services for up to … salary expenses for 70 employees; $168,579 in excessive pension costs; and $41,523 in bonuses that were not supported …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualTown of Wawayanda – Financial Operations (2024M-160)
… Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 totaled … unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118 percent of … excessive number of bank accounts also exposes the Town’s funds to an increased risk of errors and irregularities. The …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … Board has not adopted written computer-related policies to address user access, data backups, remote access or … generic user accounts and provided excessive access right to the financial and real property tax software. The Board …
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)
… November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in … real property taxes than necessary. … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other … revenue of the funds servicing this debt. The Board did not develop and adopt several comprehensive written plans and …
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)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2016 through … $1.3 million. Key Findings The Town has accumulated excessive fund balances in the town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… a population of approximately 10,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Charter School of Educational Excellence – Information Technology (2023M-174)
… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board … to communicate during a disruption or disaster could affect the timely processing of its business functions. In … we found: School employees did not have guidance on how to properly identify and secure sensitive student data. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225