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City 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)
… financial management practices for the period July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury … the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess …
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)
… financial management practices for the period July 1, 2009 through September 25, 2015. Background The Randolph Academy … act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus … approximately $7.2 million. Key Findings The Board has not adopted written policies and procedures to help guide the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mPUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… District’s financial condition for the period July 1, 2012 through May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Hempstead – Budgeting (2021M-169)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic … effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
… 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop a corrective …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Herkimer County Sales Tax Distributions and Bank …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Hawthorne 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 … fiscal year totaled $22 million. Key Findings The Board has not adopted policies addressing electronic banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Caledonia-Mumford Central School District – Online Banking (2016M-227)
… transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background The Caledonia-Mumford … $17.1 million. Key Findings The District does not have a written online banking agreement with its bank. … and Business Manager perform online banking transactions, but neither has received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227City of Long Beach – Budget Review (B23-7-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in … Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State contract and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage 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 … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7