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Edmeston Central School District - Fund Balance (2020M-1)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations by a … of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an average of $1 million of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… Board and District officials properly managed the general fund’s fund balance. Key Findings The Board overestimated … 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. The … and District officials properly managed the general funds fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Incorporated Village of Garden City – Check Signing (2021M-39)
… [ read complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… complete report - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, … Determine whether credit card and travel expenditures were properly approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Suffern Central School District - Financial Condition (2019M-145)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Little Falls City School District - Financial Condition Management (2019M-67)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Mount Markham Central School District – Financial Management (2020M-39)
… [ read complete report - pdf ] Audit Objective Did District officials … Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Patterson - Information Technology (2020M-37)
… did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a service level agreement … Adopt comprehensive IT policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all … of each party and addresses confidentiality and protection of personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners Board of the Danby Fire District District adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Village of Monticello – Financial Condition (2020M-107)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of LaGrange – Financial Management (2023M-139)
… [read complete report – pdf] Audit Objective Determine whether the Town of … limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Opinion 91-20
… level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of (ambulance service … rules and regulations, the ambulance service provider, may send to the user's insurance carrier a copy of the bill for … pursuant to the provisions of article thirty of the public health law" (General Municipal Law, §122-b[1][f]; see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on …
https://www.osc.ny.gov/legal-opinions/opinion-91-14South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Cattaraugus County Industrial Development Agency Community Benefit 2014M344 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityCayuga County - Procurement and Claims Audit (2018M-274)
… Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or services …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274