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Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 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/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000. Key Findings The Board … Time cards for DPW employees showed the month and year but not the actual days that employees worked. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104South Country Central School District – Procurement (2013M-91)
… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal … $105.8 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of professional … The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesVillage of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … 1, 2016 through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Beacon City School District – Budget Review (B6-14-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Village 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-139IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLockport Public Library – Claims Processing (2015M-192)
… million. Key Findings The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… were submitted and reimbursed. Claims were not submitted for 320 eligible services, totaling $11,862. Had these … requirements are met to submit Medicaid claims for reimbursement for eligible services provided. Review all unclaimed services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Town of Rushford - Procurement (2020M-43)
… totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes … of competition, such as written proposals or quotes, for the procurement of professional services. Key … documentation requirements, including the rationale for cases when the selected vendor is not the lowest priced. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Hammondsport 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