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Town of Schaghticoke – Water Operations (2016M-390)

… segregated. The Board did not approve water billings and customer account adjustments. The Board did not perform an …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Town of Newfane – Supervisor's Financial Records (2017M-7)

… The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and … Recommendations Properly monitor the secretary's and the CPA's work to ensure that accounting records are timely, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Chenango Valley Central School District – Budget Review (B4-14-8)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Village of Shortsville – Board Oversight (2015M-5)

… or provide for an annual audit of the Clerk-Treasurer’s books and reports. Village officials consistently adopted … Audit the Village’s annual financial report and supporting books annually, or engage the services of an independent …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Village 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-165

Village of Fort Ann – Financial Condition (2014M-197)

… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Village of Bellport – Claims Processing (2014M-126)

… 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Town of Morris – Board Oversight (2013M-75)

… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide oversight of the financial …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Village of Port Dickinson – Financial Condition (2014M-154)

… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Western Sullivan Public Library – Library Operations (2015M-156)

… Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Town of Tyre - Long-Term Planning (2019M-61)

… Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to be … Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for … whether student enrollment records and billings to school districts were accurate and supported …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… were safeguarded. District officials accurately maintained leave records for non-instructional employees. Key Findings … awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees … who use IT resources. Ensure that amounts earned for leave are granted in accordance with contracts and Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… $10,517 that were deposited during the audit period. Company officials did not ensure that collections from … procedures to account for all collections received by the Company. Ensure compliance with the bylaws and pay bills after membership approval, as required. Fire Company officials generally agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

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