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Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… on total purchases of $54,940. The Director of Operations does not ensure all student information is recorded … accurately prior to billing their school districts, and does not verify the accuracy of the year-end reconciliation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… by resident service revenue and interfund transfers from the general fund. Key Finding Even though the Board … (the County-run nursing home) have shown negative trends from 2010 through 2012. The negative financial trends … The total general fund balance decreased 41 percent, from $24.7 million at January 1, 2010, to $10.3 million at …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Glen Cove -- Budget Review (B17-7-12)
… review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … that for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCity of Olean – Budget Review (B1-16-2)
… arise from contract agreements settled during 2016-17 is diminished. Although the City has made significant … rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the City’s accumulation and … Create, adopt, use and annually update both a multiyear capital plan and a multiyear financial plan, and make both …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Long Island Workforce Housing Act (2015-MR-4)
… ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December … State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making … workforce in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsChild Protective Services (2013-MS-5)
… County CPS units may use the Family Assessment Review (FAR) as an alternative response to the traditional CPS … of the five counties that we audited that implemented the FAR approach had not conducted evaluations to determine its … child abuse and neglect. Develop a method to evaluate the FAR approach. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B17-6-11)
… fund to provide flexibility to deal with unanticipated or insufficient appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could … 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6City of Olean – Budget Review (B17-1-3)
… for recurring expenditures. Contingency appropriations of $200,000 in the general fund (1.2 percent of appropriations) …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… 645 students and 190 employees. The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund … 2012-13. Instead, the District used less than $51,000 of this planned amount because the District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
Town of Florida Town Clerk Operations 2012M215
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… records and related reports. As such, the Board did not have accurate information with which to base its financial … sewer funds. Inaccurate budgeting and lack of monitoring have caused fund balance to decline in the general and sewer funds. While the Village’s funds currently have positive unexpended surplus fund balances, if the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… payments when they were received and did not indicate the form of payment received in the water and sewer records. The … individual receipts make up each deposit and record the form of payment. Remit all moneys to the Supervisor in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Catskill – Financial Condition (2014M-134)
… 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … 2013, the Village reported expenditures of $4.2 million in its general fund, $1.1 million in its water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Parma – Financial Management and Information Technology (2012M-96)
… fund budget for three of the last five fiscal years, all the while knowing that the TOV highway fund had a deficit … an administrator over the Town’s financial software application who is independent of the financial recordkeeping … the system administrator for the Town’s financial software package. Maintain an up-to-date inventory list of all of the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96