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Middletown Enlarged City School District – Financial Condition (2017M-245)

… effectively managed the District’s financial condition for the period July 1, 2016 through June 30, 2017. Background … has approximately 7,160 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $173.5 … $27 million of fund balance in District budgets for the last five years, but only $1.4 million was used. The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

Town of Frankfort - Board Oversight (2018M-58)

… complete report - pdf] Audit Objective Determine whether the Town Board (Board) provided adequate oversight over … disbursements were supported and authorized. Key Findings The Board did not establish compensating controls to help … health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

School District Physical Education Compliance (2018-MS-3)

… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , … did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of … amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. … To determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative

Town of Tonawanda – Recreation Fees (2017M-133)

… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … five-member Town Board. Operating budget appropriations for 2017 total approximately $101 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133

East Bloomfield Fire District – Financial Operations (2017M-154)

… adequate credit card or information technology (IT) policies. The Board has not adopted written procedures or … policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for the collection of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154

City of Newburgh – Budget Review (B17-6-18)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the accumulated deficit in …

https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… The purpose of our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Village of Port Chester – Payroll (2017M-115)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… for 2016 totaled $51,642. Key Findings The Treasurer did not maintain adequate accounting records to report the … that all Program collections were deposited. The Board did not establish pay rates for Program employees. Key …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities

Village of Franklin – Fund Balance Management (2018M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … the audit period. Also, Town officials did not withhold employee contributions for health insurance coverage. As a …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … of five elected members. The District’s general fund budget totaled approximately $744,000 for the 2012 fiscal …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

St. Lawrence County – Financial Condition (2016M-173)

… 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns … to pay its bills and other obligations when due, resulting in issuing $10 million of revenue anticipation notes (RANs) in fiscal years 2013-15. Key Recommendations Develop a fund …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Rockland County Department of Social Services – Service Contracts (2014M-368)

… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … of actual costs, as stipulated in their contracts, and do not process payments until required reports are received. …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an … of the Department’s financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187