Search
Bath Central School District – Reserves (2016M-401)
… July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $3.3 million that was not actually used to finance operations. As a result the District’s fund … officials may have levied more taxes than necessary to sustain District operations. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials developed and managed a comprehensive investment program. Key Findings … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schenectady City School District – Financial Condition (2014M-168)
Schenectady City School District Financial Condition 2014M168
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Baldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that … process. The Business Manager and the Director took action to mitigate this weakness. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village 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-35Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Suffern – Budget Review (B22-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Virgil – Justice Court Operations (2015M-77)
… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mMid-Hudson Library System – Procurement (2016M-261)
… Finding The Library System does not verify that a vendor's quote is in agreement with the State contract prior to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Canastota 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-2019mCortland County - Financial Management and Reporting (2019M-162)
… reports or annual financial reports during our audit period. County officials: Filed the 2017 annual … financial information. County officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Caroline – Renewable Energy (2013M-325)
… September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town … additional savings of $3,000. The Board also has reduced carbon dioxide emissions by 76,000 pounds, which is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have … begun to implement corrective action. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53