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Oversight of School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the … learning environment in New York’s schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its key provisions, the SAVE Act …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ … The purpose of our audit was to review the Towns financial management budgeting practices …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The purpose of our audit was to review the Towns financial management and budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a … The purpose of our audit was to review the processes and procedures over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Greenville – Tax Collector (2020M-81)
… totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Huron – Financial Management (2014M-367)
… The Board and Town officials have not developed policies or procedures to establish financial goals and govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Deerpark – Budget Review (B6-15-23)
… our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary … Findings Based on the results of our review, we found that revenue and expenditure projections in the proposed budget … tax levy limit. Key Recommendations Identify other revenue sources to replace fund balance or make corresponding …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Village of Arkport - Information Technology (2019M-203)
… Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with … The Board should: Adopt comprehensive IT security policies, periodically review and update all IT policies and procedures to reflect changes in technology and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Brandon - Financial Condition (2019M-239)
… (2017-2019), resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund … and capital plan. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Greenwich - Cash Management (2019M-230)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Village of Suffern - Budget Review (B20-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Cornwall – Financial Condition (2014M-123)
… revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… appropriations for the 2015 fiscal year were $6.9 million. Key Findings The Board did not adopt realistic, structurally … balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s … appropriate to finance the ensuing year’s operations. Key Recommendations Develop and adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Oversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followVillage of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed … Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Pelham - Information Technology (2019M-77)
… IT consultant. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Saranac - Cash Management (2019M-32)
… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Clifton – Financial Management (2014M-217)
… work. Conduct an annual audit of the Supervisor’s records or engage an independent auditor to do so. Develop, monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217