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Baldwin Public Library – Payroll (2013M-335)

… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each of whom …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Purpose of Audit The purpose of our audit was to examine the Village’s processes and procedures over cash … June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester … County and has approximately 9,870 residents. The Village is governed by an elected seven-member Board of Trustees, …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Village of Hewlett Neck – Financial Management (2022M-35)

… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures … totaled $755,829. Key Findings The Board did not ensure that an audit of claims was performed in compliance with … duties are adequately segregated or implement compensating controls, such as providing supervisory review of her work. … …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts

Village of Suffern – Budget Review (B22-6-2)

… [read complete report - pdf ] Purpose of Budget Review The purpose of our … and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Virgil – Justice Court Operations (2015M-77)

… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial … through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board, which is …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Alexandria Central School District – Financial Condition Management (2020M-109)

… complete report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Mid-Hudson Library System – Procurement (2016M-261)

… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Town of North Norwich – Budgeting (2015M-54)

… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of … determine whether fund balance will be available before it is appropriated. Set goals for fund balance levels. Use …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Canastota Central School District - Financial Condition Management (2019M-174)

… overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the … were overstated by a combined total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance … budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Cortland County - Financial Management and Reporting (2019M-162)

… critical financial information, such as budget-to-actual reports or annual financial reports during our audit period. County officials: Filed the …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Town of Caroline – Renewable Energy (2013M-325)

… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Gates-Chili Central School District - Financial Management (2019M-53)

… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by … over the last three years despite having sufficient funds to finance the District’s increased costs. Key … the amounts of fund balance and reserves that will be used to fund operations. Review and fund reserve balances to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Town of Owasco – Financial Management and Procurement (2021M-70)

… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Town of Yorkshire – Financial Management (2021M-109)

… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Lake Pleasant Central School District - School District Website (S9-19-36)

… Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website … action. … Determine whether the Lake Pleasant Central School District District used its resources to maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … exemptions. Maintain documentation to support eligibility for all granted exemptions. Ensure previously granted …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Greenville Fire District - Fixed Assets (2019M-223)

… officials had adequate controls to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the … a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did not contain …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223