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Wainscott Common School District – Financial Condition (2013M-268)
… same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
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)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Properly document the reasons for any starting salary that exceeds the established entry level rate. …
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)
… of fund balance and reserves in the annual budget. Review all reserves at least annually, determine the amounts that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Prepare complete monthly reports, which should include all District bank accounts and budget-versus-actual activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectDutchess County Industrial Development Agency – Management Practices (2013M-251)
… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not design or implement an adequate … Dutchess County Industrial Development Agency Management Practices 2013M251 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCircleville Fire District – Board Oversight (2013M-343)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … documentation. The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Background The District is a district corporation of the State, distinct and separate from the Town of Westford and … Board does not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to … are developed. Reconcile the District’s accounting records to the bank statements monthly, follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOrange County Community College – Information Technology and Financial Activities (2017M-111)
… 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. Key Findings The … written procedures describing the frequency, location and scope of backups and the specific methods used to backup …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCity of Long Beach – Budget Review (B7-14-12)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… from January 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … Sullivan County Fiscal Stress 2013M81 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Health Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, … services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4King Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, … through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… estimates of revenues and expenditures. Discontinue the practice of adopting budgets that result in the appropriation … Real Property Tax Law statutory limits. Discontinue the practice of authorizing and allowing the Board President 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)
… on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on …
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)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
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] … Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Police Property Room Inventory (2014-MS-4)
… City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4