Search
Village of Candor – Fund Balance (2017M-148)
… Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Islip Housing Authority – Cash Disbursements (2017M-167)
… the tenants. Operating expenditures for the 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which … year totaled more than $40 million. Key Findings The Board and District officials consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. … $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… were adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village … were not properly receipted, recorded in the accounting records or deposited timely. Employees’ leave accrual … valued at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general fund budget, of which $9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $130.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Schalmont Central School District – Financial Condition Management (2018M-15)
… exceeded the statutory limit at the end of the 2015-16 and 2016-17 fiscal year. The general fund’s reported results of operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Village of Alfred – Information Technology (2017M-236)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Board. Budgeted appropriations for the 2016-17 fiscal year totaled $20.1 million. Key Findings The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, … press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was … so that no one individual controls several key phases of a transaction. … East Islip Public Library Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kingston City School District – Fixed Assets (2017M-214)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled $161 million. Key Findings Assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library … Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the … are attached to each claim. … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… authorized for such payment under Village Law. Noteworthy Achievement Village officials ensured that leave accruals and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193City of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… of Commissioners. Expenditures for the 2016-17 fiscal year totaled approximately $5.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySherrill City School District – Reserve Funds (2017M-247)
… fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157