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Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Owasco – Financial Management and Procurement (2021M-70)
… and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. … and reserves for the general water and sewer district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectMineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Owasco – Highway Department (2020M-128)
… officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling … 599 claims totaling $356,815 did not have an approved PO; and 234 claims totaling $96,900 did not have documentation to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Brighton Memorial Library – Board Oversight (2015M-116)
… County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and separate … and files annual financial reports with OSC within 60 days after the close of the fiscal year. Ensure that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Minerva Central School District – Financial Condition Management (2020M-60)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Archived Publications
… and Coping Strategies - 6/18/13 New Fiscal Realities Challenge Local Governments - 8/12 Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… address future financial issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Islip Fire District – Financial Condition (2020M-25)
… reserves. In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves without adequate public notice; for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Canastota Central School District - Financial Condition Management (2019M-174)
… encumbrances that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCity of Long Beach - Financial Condition (2019M-133)
… plan, in accordance with Local Finance Law Section 10.10(e). Key Recommendations Adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Eaton No. 1 Fire District – Board Oversight (2024M-4)
… 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4