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Baldwin Public Library – Payroll (2013M-335)
… of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted …
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)
… 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has approximately 9,870 residents. … issued 6,005 tickets and collected approximately $255,690 in fines, penalties and fees for parking violations. Key …
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)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. …
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)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
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)
… levy of $12,029,454, which is within the limit established by law. Key Recommendation In adopting the 2022-23 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
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)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board, which is responsible …
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)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
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)
… approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … prior to ordering. The Library System's purchasing policy does not address what internal procedures to use for …
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)
… 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled … balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did …
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)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, … fund operations. The tax certiorari reserve was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. …
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)
… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … accounting records. Did not have policies and procedures in place to receive or ensure others received critical …
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)
… energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy …
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)
… circumvented the statutory limit on surplus fund balance by making more than $12 million in unbudgeted year-end … to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund … and unemployment insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting vehicles for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Owasco – Financial Management and Procurement (2021M-70)
… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds … services and playground equipment were procured in a manner to ensure the prudent and economical use of … contracts. Ensure equipment is procured in accordance with applicable policies and statutes. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Yorkshire – Financial Management (2021M-109)
… fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Lake Pleasant Central School District - School District Website (S9-19-36)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final … annual budget and audit reports. Comprehensive budget-to-actual results and corrective action plan (CAP) to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… eligibility and/or were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… As a result, the customers we reviewed were underbilled by $4,758 and overbilled by $235. Delinquent customer accounts were not always …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset … over $44,000 were not listed on the District’s inventory list. Key Recommendations The Board should: Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223