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Jericho Union Free School District – Financial Management (2016M-328)
… 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, … five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74State Agencies Bulletin No. 1947
… 406 PEF Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July … School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted … Key Finding We selected a random sample of 25 students and found that the School did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andFabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Village of Sagaponack – Claims Processing (2017M-124)
… Village’s procurement policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s … Continue to work to eliminate deficits in the operating funds and to increase fund balance to the levels established …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Colchester – Financial Condition (2016M-376)
… of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. … The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is … an elected five-member Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Beacon City School District – Budget Review (B6-14-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Wright – Financial Operations (2014M-277)
… The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Canajoharie – Procurement (2015M-36)
Village of Canajoharie Procurement 2015M36
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Kiantone – Town Clerk (2014M-273)
… August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately … The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank … the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations for the … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Comptroller DiNapoli Releases Municipal Audit
… (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate all projects prior to approval … Auditors determined officials did not verify an applicant’s project information or complete adequate cost-benefit … or compare it to estimates in project applications. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditTown of Batavia – Water and Sewer Operations (2018M-12)
… for each special district. Properly account for Article 12-C improvement financial activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12