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Town of Minerva – Payroll and Cash Receipts (2015M-342)
… through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Mechanicville City School District – Financial Condition (2017M-93)
… through January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection … East Kingston Volunteer Fire Company Financial Activities 2017M191 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of … Niagara State Park are also located in the Town. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective … and bank account balances, to ensure that the Board is meeting its fiduciary responsibilities. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Mahopac Central School District – Financial Condition (2013M-302)
… identified as being susceptible to fiscal stress due to a general fund operating deficit during the 2010-11 fiscal … of the 2010-11fiscal year when the District incurred a planned operating deficit, fund balance has steadily grown … costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
Friendship Central School District Procurement 2016M175
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationWyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m