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Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, … Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219City of Newburgh – Budget Review (B6-16-17)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review … uncollectible taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17City of Troy – Financial Condition (2015M-185)
… City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital project. Key … and frequently monitor and update the plans. Maintain individual accounting records for all projects. …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Red Creek Central School District – Financial Condition (2016M-365)
… condition for the period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is … of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Town of Poestenkill – Credit Card Purchases (2024M-34)
… report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card … Determine whether the Town of Poestenkill Town Town Board Board ensured credit card …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded. … Key Findings Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As … the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… collections in a timely manner. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Willsboro Central School District – Student State Aid (2023M-119)
… for special education students who received services in summer placements. Key Findings District officials did not … for special education students who received services in summer placements. As a result, as of June 30, 2023, the … for special education students who received services in summer placements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. … Village of Hempstead Budget Review B1776 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… deny legitimate access to electronic information, or gain access to or control over other information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The … practices and did not complete timely and accurate annual and monthly financial reports. As a result, the City … fund cash was overstated by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Chatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation … estimates and do not appropriate fund balance that is not needed. Maintain reserves at reasonable levels. Except …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11