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Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… by statute. Check registers are not maintained to track bank deposits, withdrawals, or cash balances. Furthermore, … revenue and expenditure ledgers are not maintained, bank reconciliations are not performed, and the bank statements are not reviewed by anyone other than the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andBroome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224North Greenbush Common School District – Budgeting (2016M-112)
North Greenbush Common School District Budgeting 2016M112
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the leave time records for 12 employees were inaccurate, with balances that exceeded or were less than the amounts … leave accruals to which they are entitled in accordance with their employment agreements. Ensure that all separation … payments are calculated accurately and paid in accordance with employment agreements. Consider recovering apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in … CanisteoGreenwood Central School District Financial Management 2016M362 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Shelter Island Union Free School District –Financial Condition (2014M-132)
… operates one school with approximately 230 students and 100 employees. The District’s actual expenditures for the … million. Key Findings The Board underestimated revenues and overestimated expenditures when developing budgets, which … historical data from prior fiscal years to help it develop and adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingLackawanna City School District – Financial Condition (2014M-119)
… District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated … surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Steuben County – Court and Trust Funds (2024-C&T-4)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Village of New York Mills – Justice Court (S9-14-4)
… holding onto $3,650 in bail money that was over six years old. The Court is not properly reporting unresolved traffic … allocated. Transfer all bail money that is over six years old to the Village. Contact the DMV about receiving the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Fallsburg Central School District [pdf] , Johnson City School District [pdf] , Lansing Central School District [pdf] , Middleburgh Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Village of Maybrook – Water Operations (2013M-121)
… audit was to examine internal controls over the Village’s water operations for the period June 1, 2010, through … of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for the fiscal year ended … fees. Key Findings The Village’s internal controls over water operations need to be improved. The water clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121