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Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… Board has balanced recent budgets with appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of fiscal year 2012-13. … Recommendations Carefully consider the amount of available fund balance and reserves appropriated to fund future budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mentz – Board Oversight (2016M-403)
… the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of … multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Minetto – Information Technology (2022M-9)
… Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage … service. Key Recommendations Provide periodic IT security awareness training to all personnel who use Town IT …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … the financial recordkeeping and reporting duties required of this position. We identified the following inaccuracies: … general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. $1,441,751 …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income housing for …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s … The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. … Recommendation In adopting the 2022-23 budget, the Village Board should be mindful of the legal requirement to maintain …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Owasco – Financial Management and Procurement (2021M-70)
… multiyear financial and capital plans. Determine whether professional services and playground equipment were procured … multiyear plans or ensure the proper procurement of professional services and playground equipment. The Board did … to an excessive level. Always seek competition for professional services or have adequate written agreements for …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Greenfield – Golf Course Collections (2021M-133)
… in the central point-of-sale (POS) system were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSidney Central School District - Financial Management (2019M-243)
… and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance … plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund balances and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243West Seneca Central School District - Community Education (2019M-241)
… community education program fees were properly accounted for. Key Findings District officials did not review or … amounts were collected and remitted to the District. As a result, the District did not initially receive more than … by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the lost revenue. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Shelter Island Union Free School District - Fund Balance (2020M-23)
… [read complete report - pdf] Audit Objective Determine whether the Board … policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
Determine if Board District officials effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately 1,000. The Town is governed by an elected five-member Town Board. General and highway … did not record, deposit or remit tax moneys collected in a timely and accurate manner. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… businesses that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately … They did not verify the number of current employees for six of the 10 proposed projects we reviewed before approval or verify actual employment results for one of the 10 projects after approval. Obtain sufficient …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring