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Westchester County – Budget Review (B18-6-2)
… in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … sales tax and State aid revenues throughout the fiscal year and make any needed budget amendments if revenues fall …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year … totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance increased by 46 percent …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13City of Newburgh – Budget Review (B17-6-18)
… in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Port Chester – Payroll (2017M-115)
… through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department cash collections of … jointly investigated this matter. In October 2018, the attendant admitted stealing more than $150,000 from the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Chenango Valley Central School District -- Budget Review (B19-4-2)
… 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded … controls and adopt written policies over the Department’s financial activities. Board members typically review bills … and procedures to establish internal controls over financial activities. Audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208West Nyack Fire District – Claims Processing (2014M-259)
… to support purchases made. Expense reports for travel advances did not match the receipts that were … enforced. Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia-Mumford Central School District – Online Banking (2016M-227)
… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County … Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Suffern – Budget Review (B17-6-8)
… in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The Village of Suffern, … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
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)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background … with approximately 650 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $16.3 … Consider cost savings measures and revenue enhancements for the school food service fund. Segregate duties of the …
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-216Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… manage Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … Periodically reconcile water and sewer receivable control account balances to the total of the individual customer …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Harpersfield – Claims Auditing (2024M-71)
… Determine whether the Town of Harpersfield Town Town Board Board properly audited claims …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations Deactivate badge accounts as soon …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingSherman Central School District – Claims Processing (2016M-352)
… expectations and requirements. The claims auditor does not compare invoices against quotes, bids or government … ensure the claims auditor adequately performs her duties. Compare invoices against applicable quotes, bids and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352PUC Achieve Charter School – Board Oversight (2016M-316)
… The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by … local, State and federal resources that is not under the control of the local school board. The School, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pembroke Central School District – Financial Management (2016M-31)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31