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Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … of the liability could significantly impact the Town’s real property tax levy or the current level of services …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Medicaid Program – Medicare Part D Clawback Payments
… state contribution, or “clawback” payment) to the federal government to cover part of the cost of prescription …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Minetto – Financial Condition (2013M-284)
… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … for the 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … independent oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the period January 1, 2015 through May 19, 2016. … Dover Ridge sewer and water districts financial operations for the period January 1 2015 through May 19 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Monroe County - Financial Condition (2018M-179)
… - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s … County relied on $65 million in revenue anticipation notes and $30.85 million in reported general fund interfund … condition. Take measures to ensure the County generates and maintains adequate fund balance and cash flow in all …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Westchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… service fund over the past four years without using this money for debt payments. The Board has not adopted … to ensure they do not accumulate to excessive levels. Use money in the debt service fund to pay related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementAnnual Audit
… was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation … The Board processed claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Findings The Board has developed a procurement policy but no formal procedures for seeking competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesHoosic Valley Central School District – Financial Management (2014M-6)
… School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with approximately 1,000 students and 230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … property taxes. … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … (CBAs), which resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this report and, where …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGreater Amsterdam School District – Financial Condition (2016M-110)
… is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of … in Fulton County; portions of the Towns of Duanesburg and Glenville in Schenectady County; and a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79North Salem Central School District – Time and Attendance (2016M-209)
… provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.8 … employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets. Key Findings The … … Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138