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Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims … The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … and underestimated revenues for three of those years. As a result of the Board’s budgeting practices, for the fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s … could have been paid for with reserve funds and the Board has not developed a written reserve fund policy or documented … plan to reduce unrestricted fund balance in a manner that benefits District residents. Develop a written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to ensure the District’s … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingLackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $47 million. Key Findings For the last four years, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Steuben County – Court and Trust Funds (2024-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Village of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… available. Because of this, both the general and highway funds experienced significant declines in fund balance from … audit. Key Recommendations Establish a policy for the appropriate level of unexpended surplus to maintain in each … determining the amount of unexpended surplus, if any, to appropriate in the ensuing year’s budget. Establish a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… an independent public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to … Falls Housing Authority CompensationRelated Payments to the Executive Director 2012M199 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-director