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Oceanside Union Free School District – Professional Services (2016M-281)

… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281

XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year

… entity are contacted quarterly through email with login information. For more information regarding the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrp

Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)

… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21

Wayne County – Financial Management (2012M-249)

… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …

https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249

Georgetown Fire District – Board Oversight (2014M-264)

… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Board of Fire Commissioners. Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264

Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… The Sullivan County IDA (SCIDA) has established a Uniform Tax Exempt Policy for both general and specific-purpose … process. SCIDA officials submit a financial disclosure form to the County Clerk of the Legislature, detailing any …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

Town of Wayne – Justice Court (2013M-52)

… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

City of Salamanca – Selected Financial Activities (2015M-284)

… the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

City of Lockport -- Budget Review (B1-15-20)

… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The … for the first nine months of the current year. The estimated water rent revenue could be overstated by … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Town of Sidney – Budget Review (B4-13-19)

… could significantly impact the Town’s real property tax levy or the current level of services provided. The Town … changes. The Town has adopted a local law to override the tax levy limit in 2014. Key Recommendation Determine if the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Town of Shelby – Financial Management (2012M-206)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s … 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206

Village of Livonia – Board Oversight and Information Technology (2014M-221)

… appropriations for the 2013-14 fiscal year were $835,790. Key Findings The previous Clerk-Treasurer did not provide … or certify the payrolls from April through November 2013. Key Recommendations Require the Clerk-Treasurer to provide …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… the Board with complete and accurate monthly financial reports or file accurate or timely annual financial reports with OSC. The Board did not have adequate procedures … the Board with complete and accurate monthly financial reports, including budget status reports and reconciled cash …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. These expenses were funded with revenues of approximately $3.4 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Village of Munnsville – Financial Operations (2012M-239)

… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239

Village of Liberty – Financial Condition (2013M-109)

… it deemed necessary, but the Village rarely receives that total amount, making it necessary to use more fund balance … address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records … taxes. Develop long-term funding for financial and capital plans and consider capital needs in its current …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… the 2012-13 fiscal year were approximately $1.74 million. Key Finding The Village has informal procedures over the … additional oversight to mitigate this control weakness. Key Recommendation Establish procedures for the water, sewer, …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

State Comptroller DiNapoli Releases School District Audits

… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

College of Geneseo – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses

Rombout Fire District – Board Oversight of Financial Activities (2017M-88)

… each year from District reserve funds to fund operating expenses, which is not in compliance with the law. The Board … borrowing from the capital reserve accounts for operating expenses. Develop and adopt an online banking policy and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88