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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… County. The District, which operates three schools with approximately 985 students, is governed by an elected … and disbursements. Key Recommendations Adopt budgets with realistic estimates for expenditures to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaFayette Central School District – Reserves (2013M-387)
… reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… seven elected members. The District operates four schools with approximately 1,700 students. The District’s general … balanced budgets that fund recurring expenditures with recurring revenues. Reduce reliance on fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hicksville Water District – Competitive Quotations (2013M-233)
… question whether Board members are ensuring compliance with their own purchasing policy when approving the claims … manner. During the audit of claims, monitor compliance with the procurement policy and ensure that the required …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… City officials did not include cash flow projections with the proposed budget. Although not required, cash flow projections would provide officials with another gauge of the effectiveness of the proposed …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Hancock Central School District – Financial Condition (2013M-187)
… during this fiscal year ending 2013-14. This, combined with the over-funded reserves, will bring total available … reserved are necessary, reasonable, and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given … Recommendations Prepare budgets that keep revenues in line with expenditures. Adopt a policy for the use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188School Districts’ Energy Performance Contracts (2013-MR-1)
… through August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … that were initiated between February 2002 and August 2012 with total capital project costs of approximately $20.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… approximately $1.1 million to the District’s reserves with no documented plan or justification for the excessive … reserved are necessary, reasonable and in compliance with statutory requirements. Include the funding of all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Mount Morris – Justice Court (2013M-152)
… County. The Village of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is … that a Justice who resigns his or her official position with the Village meets all requirements upon resignation. …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… that benefits District taxpayers and is in compliance with statutory requirements. Review reserves and transfer excess balances in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Newfield – Selected Financial Activities (2013M-2)
… the Supervisor to the Board, and the annual reports filed with OSC are over one year late. The Town’s unaccounted-for … reports. Properly reconcile the amount of water processed with the amount billed and identify and remedy potential …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that appropriated … itemization and documentation to support that they comply with Town policies and that they represent actual and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… The Library did not enter into a written agreement with two of the four professional service providers who … of professional services. Enter into written agreements with all professional service providers. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newark School District Public Library – Board Oversight (2014M-54)
… required guidance to staff to ensure compliance with laws related to procurement, bidding, and avoidance and … of deposit, or other investments in accordance with GML. Adopt a code of ethics and establish written …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… low-rent housing for qualified individuals in accordance with relevant provisions of State Public Housing Law, and the … management service fees as stipulated in the contract with Rivercrest Development Corporation (RDC). As of August …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… all program performers and presenters signed contracts with the Library and submitted the required applications for … costing more than $100, obtaining contractual agreements with performers and presents and requiring the submission of …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Akron Fire Department – Financial Activities (2014M-196)
… totaled approximately $625,000 and were funded primarily with grants, fire protection contracts and fundraising … a bill from the educational institution and a report card with their GPA, is available for review to verify their …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of East Fishkill –Financial Condition (2014M-139)
… deficits. The Town funded the sewer fund’s deficits with interfund advances from the general fund, which has a … that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to … ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board