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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… ticket fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw Program for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for … period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of … City of Middletown Selected Financial Operations and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… for reconciling the water produced by the Village’s water system with the water billed to the Village’s customers. … to improve the efficiency of their water distribution system, enhance the financial health of the Village’s water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… $400,000 in architectural and engineering services and may have incurred unnecessary costs by not complying with certain …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and Department officials had not established an adequate system of internal controls over the Department’s financial … Ensure that the Department uses a computerized financial system that generates adequate monthly reports, prevents the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of students and require a student who moves to provide a new proof of residence, even if the residence is within the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Lackawanna City School District – Financial Condition (2014M-119)
… over $12.4 million. The District had an unexpended surplus funds deficit of $1.4 million at the end of the 2012-13 … District will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and … Develop a realistic plan to accumulate unexpended surplus funds, within the legal limit, so that the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … 2012 to make capital improvements or acquire new parkland as required. Four of the municipalities did not take steps to …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Police Property Room Inventory (2014-MS-4)
… complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether law enforcement agencies have … appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Town of Rensselaerville – Financial Operations (2012M-168)
… officials have not performed bank reconciliations for 2011 or 2012. Former employees still had online banking user … Clerk within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Franklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately … these policies had a cash surrender value of $155,717 as of December 31, 2012. In addition to individual life …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated … appropriation appears insufficient. City officials did not include cash flow projections with the proposed budget. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m