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

… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …

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)

… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the 2015-16 fiscal year totaled $755,829. Key Findings …

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)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in …

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)

… January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately … clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014. Key Findings The … Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk maintains a list of …

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)

… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …

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)

… was to examine the Library System’s procurement process for the period January 1, 2015 through July 8, 2016. … is governed by a 15-member Board of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled approximately $3.5 million. Key Finding The …

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)

… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …

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)

… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … total of $264,000 from 2015-16 through 2017-18. Although surplus fund balance was reported at or below the statutory … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …

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)

… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …

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)

… 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining 26,382 kWh (48,584 minus …

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)

… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …

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)

… controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings The … vehicles or ensure that they were used primarily for actual and necessary District purposes in an efficient …

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)

… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …

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)

… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …

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)

… production carried on for profit. The Assessors did not review the exemptions calculated by the Real Property Tax …

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)

… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … policies and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer …

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)

… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …

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

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

The purpose of our audit was to review the Boards financial management and evaluate the operations and financial practices of the Clerks office for the period

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Town of Andover – Audit of Claims (2013M-388)

… 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … of claims approved by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388