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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
Haldane Central School District Budget Transfers and Information Technology 2015M279
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationWyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Brighton Central School District – Separation Payments (2016M-119)
… more than they were entitled to. District officials did not have written policies or procedures in place to provide … and sufficiently supported. The claims auditor did not review or approve any of the separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the … are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… $2.3 million. Key Findings The current Supervisor did not maintain accurate and complete accounting records or … provided appropriate financial reports. The bookkeeper did not prepare bank reconciliations for the health savings …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Wyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… $867,000. Key Findings Board and Authority officials have not adopted policies and procedures to ensure that cash … bank reconciliations duties are segregated. The Board did not perform an audit of claims or designate a claims auditor …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a … five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Sodus Center Fire Department – Financial Activities (2016M-424)
… 1, 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in … County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to … Sodus Center Fire Department Financial Activities 2016M424 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424County of Cortland – Departmental Operations (2013M-157)
… on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17New York Mills Union Free School District – Financial Management (2016M-107)
… for the 2015-16 fiscal year were approximately $13.5 million. Key Findings The District appropriated an average … overestimated expenditures by almost $6.9 million (13.6 percent) over the last four years. By maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Vestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 … reserve funds did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Lynbrook Union Free School District – Special Programs (2016M-45)
… established effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. … maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and levied taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Village of Hempstead – Budget Review (B17-7-6)
… the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the … is limited. Key Recommendations This budget review did not contain any recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Somers – Justice Court (2013M-198)
… accounting function with limited oversight. Deposits were not always made, and monthly reports were not always submitted in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Akron Central School District – Controls Over Compensatory Time (2014M-24)
… to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There is no established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24