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Village of Suffern – Budget Review (B17-6-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… collection rates. Since 2012, the Village has contracted with a vendor to assist with the processing of parking tickets and to enforce payment …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… within each Village fund or establish capital projects funds to separately account for the financial activity of …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls … 2012 through March 6, 2014. Background The Eldred Central School District is located in four towns in Orange and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGeneral Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … 88 checks totaling $361,088 were inappropriately recorded in the general fund and paid from the general fund bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… sooner. Document all communications with buyers to show the work-in-progress property status and retain a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Suffern – Budget Review (B22-6-2)
… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … fund operating deficits to submit their tentative 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/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Owasco – Financial Management and Procurement (2021M-70)
… Key Findings The Board did not effectively manage fund balance and reserve levels, establish multiyear plans or … reserve policy, resulting in the unrestricted general fund balance increasing to an excessive level. Always seek …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Greenfield – Golf Course Collections (2021M-133)
… golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Sidney Central School District - Financial Management (2019M-243)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Shelter Island Union Free School District - Fund Balance (2020M-23)
… report - pdf] Audit Objective Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… performance and tax exemptions. Officials did not obtain required documentation to support project owners’ … business was overbilled $873. Key Recommendations Obtain required supporting documentation for self-reported job …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Key Findings Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department’s financial status. We … agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… decisions to the Library’s Committee and by ensuring funds were properly invested. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andCanastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mFonda-Fultonville Central School District – Reserves Management (2021M-157)
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Lynbrook Union Free School District – Purchasing (2022M-17)
… whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For … purchases are adequately supported and have no possibility of competition. Obtain and review necessary and sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17