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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 million. Key Findings The District’s budgeted … period, the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District officials also do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Naples Central School District – Online Banking (2015M-143)
… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed seven-member … year totaled $22 million. Key Findings The Board has not adopted policies addressing electronic banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Stamford Central School District – Fund Balances (2016M-106)
… period ending June 30, 2015, the District’s unrestricted fund balance exceeded the 4 percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were significantly overfunded. Key …
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)
… September 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, … Randolph Academy Union Free School District Financial Management 2015M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mCity of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Clarence Public Library – Audit of Claims (2016M-355)
… expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and … the former Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, …
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. … during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was … manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, and the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Lyons Central School District – Payroll 2022M-71
… in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Campbell-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 projections in the District’s tentative budget for the 2013-14 fiscal year …
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)
… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general … overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The … has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Islip Fire District – Financial Condition (2020M-25)
… from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from … adopt a multiyear capital plan and reserve policy. Ensure transfers to and expenditures from reserves are included 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)
… 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-325Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39