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City of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Suffern – Budget Review (B17-6-8)
… mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Fallsburg Central School District – Financial Condition (2014M-33)
Fallsburg Central School District Financial Condition 2014M33
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Hempstead – Budgeting (2021M-169)
… make necessary budget amendments prior to a budget line becoming over expended. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Clarence Public Library – Audit of Claims (2016M-355)
… received its charter from the Board of Regents of the New York State Education System in 1969, is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355PUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State … Trustees, provided education to approximately 85 students in grade five during the 2014-15 school year. Operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, … operates three schools with approximately 800 students, is governed by an elected five-member Board of Education. … Ensure the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury … the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school … flow statements and present them to the Board. … Randolph Academy Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 million. Key … three-year period, the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143