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Village of Wurtsboro – Financial Operations (2017M-71)

… The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … duties over billing, cash receipts and disbursements, or implement compensating controls. Key Recommendations Adopt … a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Town of Deerpark – Budget Review (B17-6-17)

… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

Florida Union Free School District – Information Technology (2017M-146)

… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick … Florida Union Free School District Information Technology 2017M146 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146

Comptroller DiNapoli Releases School District Audits

… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Orange Lake Fire District – Budgeting Practices (2015M-146)

… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and … over the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Town of Walton – Incompatible Duties (2016M-309)

… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Town of Plymouth – Board Oversight (2016M-190)

… for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Vestal Fire Department – Financial Activities (2014M-265)

… 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the … Vestal Fire Department Financial Activities 2014M265 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ … period July 1, 2013 through March 4, 2015. Background The Monroe 2-Orleans Board of Cooperative Educational Services … maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Elmira City School District – Financial Condition (2014M-348)

… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

Cortland Enlarged City School District - Budget Review (B4-15-12)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Personal Income Tax Refunds

… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …

https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds

Annual Audit

… the New York State Workers Compensation Law and mandated fe …

https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit

Henry Johnson Charter School – Financial Operations (2014M-214)

… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Village of Silver Creek – Capital Projects (2017M-31)

… The purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January … develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual operating … to the general fund. The Board did not approve water capital project change orders, which resulted in the …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31