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East Meadow Union Free School District – Financial Condition (2015M-332)
… three-year period. The workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. … policy to ensure compliance with statutory requirements and use the surplus unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Webb Union Free School District – Fund Balance (2016M-140)
… 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 County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Whitesville Central School District – Financial Management (2016M-313)
… and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit … Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Baldwin Public Library – Payroll (2013M-335)
… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has … Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. Reduce …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Suffern – Budget Review (B22-6-2)
… independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … 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/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Virgil – Justice Court Operations (2015M-77)
… not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s … files and bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mMid-Hudson Library System – Procurement (2016M-261)
… not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's … the Library System's procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of member public libraries. Modify the Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North Norwich – Budgeting (2015M-54)
… Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Canastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCortland County - Financial Management and Reporting (2019M-162)
… Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Caroline – Renewable Energy (2013M-325)
… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325