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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… guaranteed energy cost savings of $4.1 million over the life of the contract and an additional $204,000 as a result … in reduced energy consumption costs over the EPC’s life. Key Recommendations There are no recommendations in …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceNewfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates … reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Pearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Milford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in … Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsChenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Key Recommendations There are no recommendations for this budget review. … Chenango Valley Central School District Budget Review B4165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
Afton Central School District Management of Fund Balance and Reserves 2016M134
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraJohnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … over payroll timekeeping. Employees did not consistently punch in or out to record times they reported for and left …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Barker – Justice Court Operations (2016M-422)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through … a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board and Village officials did not develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Hempstead – Budget Review (B7-14-4)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Fort Ann – Financial Condition (2014M-197)
… stress at the end of the 2013-14 fiscal year. The Board intentionally overestimated expenditures for the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Sand Lake – Justice Court (2015M-121)
… Key Findings Justices did not ensure that accurate monthly bank reconciliations were being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The … in a timely manner. Key Recommendations Ensure that the bank reconciliations performed on the fine and fees and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The Authority’s … disbursement procedures to ensure documentation is signed by the head of household certifying their family has not …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a Village vehicle …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Great Valley – Town Clerk (2014M-29)
… $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk … independent accountant to do so. Key Recommendations Issue duplicate receipts when no other form of receipt is …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314