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Randolph Central School District – Financial Management (2014M-20)
… for the 2013-14 fiscal year total approximately $18.7 million. Key Findings District officials consistently … for fiscal years 2008-09 through 2012-13 by more than $6.7 million, which resulted in combined operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Village of Hempstead – Budget Review (B7-13-13)
… in April 2012. The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… projects properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in … four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … to ensure that all Village payments were supported and in compliance with the Village’s procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Middlefield – Budgeting (2015M-109)
… the Supervisor provided the Board and Department heads with monthly budget to actual reports and a listing of the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing … our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through … documentation. Remit cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations and Circulation Desk Cash Receipts 2015M101 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Tuxedo – Financial Operations (2014M-284)
… for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Sidney – Budget Review (B4-15-18)
… review letter. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18City of Jamestown – Financial Condition (2016M-298)
… through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 … ensure that the Comptroller properly accounted for, health care expenditures. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9 million. … the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSharon Springs Central School District – Financial Condition (2016M-39)
… unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected five-member … Board appropriated more fund balance than was available in each of the last three budgets. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Gowanda Central School District – Financial Management (2016M-368)
… Erie Counties. The District, which operates three schools with approximately 1,175 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Worcester Central School District – Unassigned Fund Balance (2016M-1)
… or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Victor Central School District – Information Technology (2016M-117)
… District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. The District, … address data backups. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117