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City of Lockport - Budget Review (B1-16-16)
… deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the Mayor to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Silver Creek Central School District – Financial Condition (2015M-321)
… unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sewanhaka Central High School District – Student Fees (2016M-296)
… of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and … January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German … which operates one school with approximately 200 students, is governed by an elected five-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… take corrective action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Vestal – Capital Acquisitions (2013M-78)
… through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising … reserve funds. Ensure that the long-term capital planning is integrated into the budgetary process. … Town of Vestal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… begun corrective action. Appendix C includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not … indicated they planned to take corrective action. Appendix B includes our comment on issues raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and … were recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Otselic Valley Central School District – Procurement (2022M-58)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… corrective action. Appendix D includes our comment on an issue raised in HCIDA’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
The State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationVillage of Islandia – Procurement (2021M-203)
… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Campbell-Savona Central School District – Budget Review (B2-13-12)
… 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/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116