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Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Expenditures for 2014 totaled approximately $19.4 million. Key Findings District officials did not enforce certain … financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s provisions and Board …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Lebanon – Justice Court (2013M-247)
… Court’s revenue and bail collections totaled over $10,000. Key Findings Internal controls over the Court’s operations … or close his bank account as required when he resigned. Key Recommendations Take action to recover any moneys that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cassadaga Valley Central School District – Financial Condition (2013M-249)
… for the 2013-14 school year are $19,967,698. Key Findings District officials consistently over-estimated … a planned need for more than $876,000 in reserves. Key Recommendations Develop realistic expenditure and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Gowanda – Procurement (2013M-175)
… for the sewer fund and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in … costs than necessary for goods and services purchased. Key Recommendations Ensure that Village officials comply with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees … of eligibility requirements and contribution rates. Key Recommendation Clearly define the benefits that all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… the 2012-13 fiscal year were approximately $1.74 million. Key Finding The Village has informal procedures over the … additional oversight to mitigate this control weakness. Key Recommendation Establish procedures for the water, sewer, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… $86.3 million, and for 2013 was $81.4 million. Key Findings The City has had a pattern of structural budget … and storage, or a comprehensive disaster recovery plan. Key Recommendations Develop structurally sound and realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… for the 2013-14 fiscal year were approximately $510,000. Key Findings The Board manages the Agency as if it is a … loans of its own money without statutory authority. Key Recommendations Direct the Agency’s operations as a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… for the 2017 total approximately $1.1 million. Key Findings The Board engaged professional service providers … for authorizing, processing and monitoring transactions. Key Recommendations Consult the District’s attorney to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… for the 2013 fiscal year were approximately $1.3 million. Key Findings The Board did not develop reasonable budget … address the Town’s operational and capital needs. Key Recommendations Ensure that the annual budget includes …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… $1.2 million for the fiscal year ending June 30, 2013. Key Findings The School District has been reducing the amount … are no procedures to ensure individual accountability. Key Recommendations Implement procedures that establish …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… expenditures for 2013 were approximately $3.7 million. Key Findings The Supervisor did not maintain complete and … or provide for, annual audits of the Supervisor’s records. Key Recommendations Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Galen – Financial Management (2014M-341)
… the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not regularly review financial … adopted written cash receipts and disbursements policies. Key Recommendations Regularly review financial records to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andAdirondack Central School District – Financial Condition (2016M-184)
… schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… year ended June 30, 2013 were approximately $8.86 million. Key Findings We identified significant concerns with the lack … for overseeing the School’s interests in the contract. Key Recommendations Negotiate written agreements that contain …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt reasonable budgets. … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Wyandanch Union Free School District – Budget Review (B23-7-1)
… their proposed budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendation This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Livonia – Board Oversight and Information Technology (2014M-221)
… appropriations for the 2013-14 fiscal year were $835,790. Key Findings The previous Clerk-Treasurer did not provide … or certify the payrolls from April through November 2013. Key Recommendations Require the Clerk-Treasurer to provide …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all cash … we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163