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Plattekill Library – Budgeting Practices (2017M-95)

… a surplus fund balance of approximately $360,000, which is about 81 percent of its annual budget. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Village of Croton-on-Hudson – Payroll (2017M-200)

… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Town of Nanticoke – Financial Condition Management (2017M-186)

… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … this budget review letter. … PatchogueMedford Union Free School District Budget Review B7131 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Tuxedo Union Free School District – Financial Condition (2015M-360)

… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Beacon City School District – Budget Review (B6-13-10)

… fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, issued debt … no recommendations for this budget review. … Beacon City School District Budget Review B61310 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … There are no recommendations for this report. … Town of East Hampton Budget Review B71317 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Town of Rushford - Procurement (2020M-43)

… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key … Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … to initiate corrective action. … Determine whether the Indian Lake Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Lockport Public Library – Claims Processing (2015M-192)

… the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public … for the 2014-15 fiscal year totaled approximately $1.6 million. Key Findings The Board did not routinely audit …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt … no recommendations for this report. … FabiusPompey Central School District Budget Review B3159 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Town of Corinth – Claims Auditing (2017M-102)

… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The … documentation to determine whether the amounts paid were for legitimate Town purposes. The Board did not adopt a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102