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Tompkins County Industrial Development Agency – Board Oversight (2015M-33)

… are County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 … District officials have not established the levels of fund balance to be maintained or thresholds for reserves. Although … known future needs in actual expenditures. Develop a fund balance policy that establishes the levels of fund balance …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Town of Livonia – Justice Court (2015M-76)

… routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Town of Milford – Financial Condition (2013M-355)

… in Otsego County and is governed by an elected Town Board comprising the Town Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 million. Key … Town’s increasing expenditures. The Board did not consider historical actual results when adopting its budgets from …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Stamford Central School District – Fund Balance Management (2022M-199)

… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials … 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance to cover … For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

East Ramapo Central School District – Financial Condition (2013M-141)

… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Town of Olive – Claims Processing and Information Technology (2012M-223)

… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Oswego and Wayne counties. The Authority is governed by a 13-member Board of Directors composed of 12 members appointed by the governing board of each county served and the New York …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Suffern – Budget Review (B21-6-2)

… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

Town of Cortlandville – Fuel Purchases (2012M-171)

… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Highland Central School District – Financial Condition (2013M-358)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Village of Walton – Bio-Digester Capital Plan (2016M-378)

… Village officials received an offer letter from New York State Empire State Development for a $1.5 million grant based on the …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378

Village of Painted Post – Board Oversight (2017M-92)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92