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Greenville Fire District – Capital Reserve (2014M-64)
… Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, … the reserve. The Board had intended to use the reserve to purchase a truck but did not due to a public petition against … funds. If new equipment is not purchased, develop a plan for use of the surplus funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Rocky Point Union Free School District – Financial Condition (2015M-170)
… Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Village of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Groton Central School District – Cash Management (2020M-124)
… Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could … Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Butternuts – Accounting and Reporting (2016M-323)
… through June 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 residents. The Town is governed by an elected five-member Town Board which is composed of the Town Supervisor and four Board members. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… villages across the State. The Town of Riverhead (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… and villages across the State. The City of Rome (City) is one of the local governments included in our review. The City is located in Oneida County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… villages across the State. The Town of Smithtown (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (City) is one of the local governments included in our review. The City is located in Ontario County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… and villages across the State. Otsego County (County) is one of the local governments included in our review. The County is located in central New York State and includes 24 towns, …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… and villages across the State. Jefferson County (County) is one of the local governments included in our review. The County is located in northern New York State and encompasses 22 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… across the State. The Village of Camillus (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus in Onondaga County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… and villages across the State. The City of Norwich (City) is one of the local governments included in our review. The City is located in Chenango County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… across the State. The Village of Ossining (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining in Westchester County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… and villages across the State. The Town of Herkimer (Town) is one of the local governments included in our review. The Town is located in Herkimer County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… in our review. The County is located in the Finger Lakes region of New York State and encompasses the City of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… villages across the State. The Town of Niskayuna (Town) is one of the local governments included in our review. The Town is located in Schenectady County. Key Findings Our review … would be realized nor developed a cost savings plan. This is not an appropriate budgeting method. As a result, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11