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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem … and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Shortsville – Board Oversight (2015M-5)
… October 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of approximately 2,000, is governed by a Village Board. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Fort Ann – Financial Condition (2014M-197)
… of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by … fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. … the levels of fund balance. Key Recommendations Develop a plan to alleviate the fiscal stress of the general fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Brasher – Spending of Casino Compact Money (2013M-131)
… 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods … BayportBlue Point Public Library Employee Leave Accruals and Procurement 2013M385 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Sand Lake – Justice Court (2015M-121)
… February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is governed by a five-member Authority Board appointed by the … Key Recommendations Ensure liquid/slush trucked-in waste is accurately measured and billed properly. Evaluate the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Springport – Financial Management (2014M-329)
… funds with the same tax base to the extent permitted by statute. Adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of West Seneca – Purchasing (2015M-11)
… The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … by an elected three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 … ensure that it is consistent with statutory requirements and meets the needs of the Town. Audit and approve claims …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Ira – Financial Management (2014M-280)
… 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Hume – Financial Management (2014M-333)
… balanced budgets that fund recurring expenditures with recurring revenues. Review budget-versus-actual reports …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Lewis – Highway Purchases (2014M-103)
… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in … None of the claims reviewed included documentation to show that Town officials followed the terms of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9