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Operational Advisory No. 3

… on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder

Town of Deerpark – Budget Review (B17-6-17)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B17617 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

Whitesville Central School District – Financial Management (2016M-313)

… include realistic estimates of appropriations based on actual needs and that estimates for the planned use of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

Town of Webb Union Free School District – Fund Balance (2016M-140)

… 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … Town of Webb Union Free School District Fund Balance 2016M140 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Penfield Central School District – Financial Management (2015M-162)

… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162

Town of Vestal – Capital Acquisitions (2013M-78)

… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, … The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an … of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Baldwin 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-335

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… totaled approximately $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the contract is not sufficiently … Key Recommendations Determine what services will be contracted out and which of those services will be acquired …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301

Town of Yorkshire – Financial Management (2021M-109)

… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

North Syracuse Central School District – Professional Services (2022M-34)

… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little Flower Union Free School District – Fixed Assets (2022M-78)

… were recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… District officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure District inventory …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Alexandria Central School District – Financial Condition Management (2020M-109)

… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… deficits during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer districts experienced …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, … software. Customer bills were not accurately prepared. As a result, the customers we reviewed were underbilled by … guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

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