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South Lewis Central School District – Conflicts of Interest (2021M-3)
… more than $22 million. Two Board members were employed by corporations that were awarded contracts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Southold – Financial Operations (2014M-299)
… a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Alexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Orange – Budget Review (B20-2-14)
… General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least $17,900. The general fund’s 2020 ending fund … Due to the continuous evolving circumstances caused by the pandemic, Town officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail and …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Village of Dering Harbor – Board Oversight (2020M-29)
… The Board: Failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Shelter Island Union Free School District - Fund Balance (2020M-23)
… of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not … policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance … who will implement the recommendations and identify when each is expected to be implemented by. 1 The Business …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town's fiscal … firm that performed financial services for the Town prior to 2013, and contracts for 2013 and 2014 lacked specific details of the services to be provided. The Supervisor did not appropriately monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Canastota Central School District - Financial Condition Management (2019M-174)
… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… report - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District officials did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mClaims for Businesses and Organizations
… You can submit claims for a business or organization by mail. Enter the name of your business or organization in the "Search for Organization" box on our Search for Lost Money page. … without a claim form. Reporting Organization Error or Reimbursement Application (used by the reporting …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-businesses-and-organizationsEaton No. 1 Fire District – Board Oversight (2024M-4)
… Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity … corrective action. … Determine whether the Eaton No 1 Fire District District officials adequately monitored financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… without having sufficient documentation to support the expenses were appropriate and increased the risk for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … and the Board lacked the financial information necessary to properly monitor and manage Village finances. The …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear capital plan … Establish capital reserve funds in compliance with General Municipal Law. Develop a multiyear capital plan … and voter approval. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202