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Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Uniondale Union Free School District – Procurement (2016M-195)
… schools with approximately 6,950 students, is governed by an elected five-member Board of Education. Budgeted … to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… implemented. City officials could not provide reasonable explanations for their lack of corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… services to some customers that reside in the Town of Russia and to three water districts that serve portions of …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fFabius-Pompey Central School District – Budget Review (B3-15-9)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … budget complies with the property tax levy limit set by statute. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of … Town of Ulster Town Assessor 2016M361 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… has approximately 3,900 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Guilderland – Golf Course Collections (2017M-22)
… review the processing of collections received at the Town golf course for the period January 1, 2015 through October … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … review the processing of collections received at the Town golf course for the period January 1 2015 through October 31 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Virgil – Board Oversight (2015M-40)
The purpose of our audit was to assess the Towns internal controls and Board oversight for the period January 1 2013 through November 3 2014
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wright – Financial Operations (2014M-277)
… Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Colonie –Justice Court Operations (2014M-114)
… timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. The justices also implemented …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Rockland County – Court and Trust Funds (2019M-45)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August … The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the maintenance of … these surplus funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Walden Fire District – Disbursements (2014M-184)
… of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Plymouth Fire District is a district corporation of the State, distinct and separate from the Town of Plymouth, … by a five-member Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211