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New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. …
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)
… Purpose of Audit The purpose of our audit was to determine whether District … meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. …
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)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial … Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over the past … amounts of unexpended surplus funds that the Town should maintain. Appropriate only available fund balance to …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116City of Dunkirk – Billing Enforcement (2020M-117)
… officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City … Council (Council) did not properly monitor delinquent water, sewer and tipping fee balances. The Treasurer did not: … City officials properly enforced and monitored delinquent water sewer and tipping fee balances …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Waterford – Board Oversight (2022M-70)
… complete report - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … percent) and $196,000 (26 percent) in the TW general and highway funds, respectively. Actual revenues exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory … that certain goods and services related to the 2021-22 CIP were procured in accordance with District policies, … requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… complete report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) … and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted … manner remained unavailable to fund Town and Jefferson County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose 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. Background The Town of Clarendon is … and four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to …
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)
… evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately segregate duties, which … to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Monroe County - Financial Condition (2018M-179)
… complete report - 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 …
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)
… oversight to help ensure that community education program fees were properly accounted for. Key Findings District … the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in … and procedures are in place for reconciling program fees, overseeing third-party vendors and for collecting …
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)
… of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the … abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The general … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations for the …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Opinion 2004-3
… to as the "tax limit") plus (2) the amount required to pay debt service on "all" of the city's indebtedness (commonly … any bonds or capital notes issued after January 1, 1950 to finance the improvement. Because the debt service is … to pay debt service on the indebtedness issued to finance the improvement. Article VIII, §10-a, however, by its …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3