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Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment penalties in accordance with Board policy. Key … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Town Board. In 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
Greenport Union Free School District Financial Condition 2014M203
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the … the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Minden – Budgeting (2014M-366)
… $1.8 million. Key Findings The Town improperly allocated portions of its sales tax revenue to the town-wide … in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Copiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary adequately supported and for legitimate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Irvington Union Free School District – Fixed Assets (2022M-89)
… unable to verify that seven assets were in the District’s possession. These items included a desk, oven, stove, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … or revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but were not disabled. Four accounts had unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… and complete and if internal controls over cottage rental collections were adequate and operating effectively … to the Supervisor which accurately reflect all cottage rental revenues received during the month. … and complete and if internal controls over cottage rental collecti …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
The purpose of our audit was to assess the Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… the Court’s financial activity for the period January 1, 2013 through July 9, 2014. Background The Town of Milford is located in … almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or … the Courts financial activity for the period January 1 2013 through July 9 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Victor Central School District - Financial Management (2019M-62)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … managed fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … a listing of all businesses in the County that are subject to device inspections. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financial