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City of Troy – Budget Review (B5-15-22)
… money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget … contributions and make modifications to provide funding to pay the estimated amounts. City officials should budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select financial …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. Background The Firemen's … Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … in the 2013 fiscal year. Key Findings The Board did not establish adequate internal controls over the receipt and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51423 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120City of Long Beach – Budget Review (B18-7-5)
… in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action … State Comptroller for review while the deficit obligations are outstanding. Key Findings The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Glen Cove -- Budget Review (B17-7-12)
… 31, 2006. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year were approximately $9 million. … improved. The Board contracted with NHA to be responsible for the administration, operation and performance of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid … anticipated outflow of cash for goods or services. Request interim financial reports from the Director of Finance for … realistic budgets. Establish a Budget and Finance Committee as required by the School by-laws. Comply with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 Uniform Code …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … become excessive, and its budgets from fiscal years 2010 through 2012 were unrealistic. Revenues were under-estimated … 175 percent of the 2013 adopted budget. The Board has not developed a formal long-term plan addressing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Gardiner – Selected Financial Activities (2013M-67)
… and up-to-date. The former Supervisor paid $173,000 to the Library as settlement for the balance of the 2011 real … property taxes, capital fund balance and the unexpended library fund balances from prior years without documentation … records are maintained. Review the payment made to the Library and determine whether the amount was appropriate, and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… private and sensitive information is removed from storage devices and media prior to disposal. Take possession …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Keeseville – Financial Condition (2013M-192)
… Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … As a result, the Clerk-Treasurer and the Board were not aware of the general, sewer, or water funds’ actual …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21