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Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Completed the 2018 and 2019 books and records after we started the audit on January 7, 2020. Did not make …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of East Hampton – Budget Review (B18-7-9)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Otsego County – Cost of Temporary Housing (2015M-97)
… 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings … per capita and average cost per night are higher than in four neighboring counties. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which … comprises seven voting members. The School was established in 2008 under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mRockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Lexington – Town Clerk (2017M-188)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, … 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member … $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Village of Nassau – Budgeting (2018M-3)
… 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately … a plan for the use of excess unrestricted fund balance in the general fund in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has approximately 140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of … were carried forward and appropriately reclassified in accordance with the applicable collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, which operates one school … Ensure that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Hempstead – Budget Review (B7-14-4)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Sand Lake – Justice Court (2015M-121)
… 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not … by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… 1, 2015 through April 20, 2016. Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. The Authority, which was … Monticello Housing Authority Housing Choice Voucher Programs …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Genesee County – Court and Trust Funds (2014M-322)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … records. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110South Lewis Central School District – Financial Condition (2016M-83)
… The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, … Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term … plans for the use of excess unassigned fund balance in the general fund in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83