Search
Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… through April 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. … reserved are necessary and reasonable. … Andover Central School District Internal Controls Over Reserve Funds 2013M162 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Suffern – Budget Review (B21-6-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Albion – Water and Sewer Rents (2013M-108)
Village of Albion Water and Sewer Rents 2013M108
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village 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. … in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. The … past five years to almost $640,000 as of May 31, 2013. As a result, the general fund’s unexpended surplus funds in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … available for future budgetary purposes. Develop a plan to address the additional unanticipated shortfall for 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… disbursed their own funds. The funds received from the State are often deposited into an interest-bearing account … the agency should require the funds be returned to the State. In such instances the agency should calculate the … of Appropriations . Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s … The Board did not consider historical actual results when adopting its budgets from fiscal years 2009 through … operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Horseheads Central School District – Financial Condition (2016M-138)
… School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Port Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Campbell-Savona Central School District – Student State Aid (2024M-79)
… still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they intended to submit reimbursement claims for the full amount before the … $4,926 is no longer eligible. $10,114 if submitted prior to June 30, 2025. Because District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Genesee County – Court and Trust Funds (2024-C&T-7)
… for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a … 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Avon Central School District – Financial Management (2024M-75)
… (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The Board-approved budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … As of Dec. 31, the Fund had 40.94% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter