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Town of Preston - Financial Management (2018M-81)
… policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 fund balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Frankfort - Board Oversight (2018M-58)
… Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not properly authorize …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through … Water and Sewer Authority Water and Sewer Operations and Wastewater System Cybersecurity 2017M276 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and Directors do not receive formal, … services as either an employee or a contractor. Key Recommendations Ensure that monthly financial reports are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The District, which is governed by an elected seven-member Board of Education, has approximately 1,200 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
Marathon Central School District Fund Balances 2017M280
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. Budgeted general fund … balance policy that establishes the level of fund balance to be maintained. Adopt budgets that include realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… who retired in 2017 received, used and was paid for leave time to which she was not entitled, valued at $1,842. … of inappropriate payments. Periodically review accrued leave time for accuracy. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Cleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245East Bloomfield Fire District – Financial Operations (2017M-154)
… District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario … agent does not provide the Board with required quotes and does not retain the documentation. The Board has not … the procurement policy to clearly require presentation and retention of price quotations or proposals and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … Massapequa Union Free School District Budget Practices and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Port Chester – Payroll (2017M-115)
… 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to … for the overall financial management and safeguarding of Program resources. The Program serves approximately 110 … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether … Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately safeguard highway assets, including scrap metal, which may have …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2