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Oriskany Central School District – Procurement (2017M-87)
… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87South Seneca Central School District – Financial Management (2015M-255)
… audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $23 million. … reserve fund balance levels or defined its intentions for using reserves as a financing source for capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. … operates four schools with approximately 1,550 students, is governed by an elected six-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rye City School District – Payroll and Leave Accruals (2016M-169)
… January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The … operates six schools with approximately 3,375 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Westbury Water District – Purchasing (2015M-261)
… March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County … and provides water to over 20,500 customers. The District is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Loans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at … see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides … their full equitable share of the pension if the reduction for a member’s outstanding loan at retirement is …
https://www.osc.ny.gov/retirement/members/divorce/loansVillage of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s … July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The … Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed by an elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Morris – Board Oversight (2013M-75)
… through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An … Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed … resources. The clerk assists the Justices with processing cases and related financial transactions, including … … Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Village of Bellport – Claims Processing (2014M-126)
… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Brasher – Spending of Casino Compact Money (2013M-131)
… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s … through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… for 2016 totaled $311,583. Key Findings The Board did not develop a procurement policy or an investment policy. The Board did not develop a code of ethics. The Board did not annually audit the Treasurer’s records and reports. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period … avoid relying on surplus fund balance as a revenue source to finance recurring expenditures, which ultimately depletes … fund balance below a reasonable level. The Town has not developed policies, procedures or multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121