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Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … an increased risk that collections could have been lost or stolen. In addition, money not remitted in a timely manner … (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179West Seneca Central School District - Community Education (2019M-241)
Determine whether the Board and District officials provided adequate oversight to help ensure that community education program fees were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. … sewer system and a private water system, both abandoned in 1997, from which it established the Dover Ridge sewer and … be explained and bank reconciliations were not performed in a timely manner. We found inadequate segregation of duties …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Westchester County – Budget Review (B18-6-2)
… and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial impact …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … were reasonable for the period July 1, 2016 through June 30, 2017. Background The Marathon Central School District … and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
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)
… managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background The … fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an annual average of … pay related debt service expenditures in compliance with statutory requirements. Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Saratoga County. The District, which operates six schools with approximately 3,800 students, is governed by an elected … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Downsville Central School District – Fund Balance (2016M-79)
… of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the past … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesTown of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
Brighton Memorial Library Board Oversight 2015M116
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background … has accumulated unrestricted fund balance that exceeds the statutory limit. Key Recommendations Adopt budgets that … District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is … New Hyde ParkGarden City Park Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… which operates cafeterias in two school buildings serving 770 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… and to evaluate internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, … transfers from the general fund. Controls over cafeteria cash collections are weak. Key Recommendations Take steps to … service fund. Segregate duties of the staff involved in cash collections for cafeteria sales and student accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Clarendon – Justice Court Operations (2013M-362)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 to November 13, 2013. … in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in … of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41