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Middle Country Public Library – Treasurer (2015M-291)
… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an … that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one … by the BOCES claims auditor) was approved and paid in December 2015, six months before the services were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected … it. Four of the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Cohoes City School District – Budgeting (2016M-111)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $1.5 million. The Board overestimated appropriations in the adopted budgets for the 2012-13 through 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Henry Johnson Charter School – Financial Operations (2014M-214)
… school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 … Key Findings The compact contract does not describe in detail the services that the Foundation will provide. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Old Westbury – Justice Court (2017M-64)
… overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s … funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Kirkwood – Justice Court Operations (2016M-414)
… more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all … completed. We could not determine the status of all bail amounts from the list of liabilities to the case files. … bank balance and money on hand. Follow up on all bail money held to determine what course of action is …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … reasonable level of surplus fund balance to be maintained in each fund to meet the Town’s needs. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367