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Randolph Academy Union Free School District – Financial Management (2015M-248)

… Purpose of Audit The purpose of our audit was to review the District’s … Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Village of Suffern – Budget Review (B17-6-8)

… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …

https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8

Village of Silver Creek – Capital Projects (2017M-31)

… is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. … a long-term financial plan that addresses capital projects and revise the plan as needed. Develop a plan to eliminate …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Fallsburg Central School District – Financial Condition (2014M-33)

… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

City of Long Beach – Budget Review (B23-7-3)

… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Town of Hempstead – Budgeting (2021M-169)

… for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Town officials also … estimates in a realistic and transparent manner, and show fund balance estimates for each fund, with the required breakdown. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Clarence Public Library – Audit of Claims (2016M-355)

Clarence Public Library Audit of Claims 2016M355

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Campbell-Savona Central School District – Budget Review (B2-13-12)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … Based on our review, individual significant revenue and expenditure projections in the tentative budget appear … appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to increase. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Islip Fire District – Financial Condition (2020M-25)

… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations … 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population … The purpose of our audit was to review the Town Clerks fiscal operations …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Town of Coeymans – Financial Condition (2015M-184)

… The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed … structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. … Board to make informed decisions when estimating revenues and expenditures and determining how much fund balance it …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Village of Endicott – Budget Review (B4-16-7)

… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Lyons Central School District – Payroll 2022M-71

… paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Town of Castile – Tax Collection Remittance (P1-24-23)

… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes established … million to the County Treasurer in April 2024 instead of paying three separate required payments totaling …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… Objective  Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Comptroller DiNapoli Releases Municipal Audits

… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0