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Village of Endicott – Budget Review (B4-14-7)

… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… Purpose of Audit The purpose of our audit was to review internal … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

Village of Albion – Water and Sewer Rents (2013M-108)

… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Cortlandville – Fuel Purchases (2012M-171)

… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of Berne – Board Oversight (2021M-77)

… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

East Ramapo Central School District – Financial Condition (2013M-141)

… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of Education … the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Town of Milford – Financial Condition (2013M-355)

… 2013. This interfund advance inappropriately crossed the tax bases, which led to taxpayer inequity. The Board did not … inappropriately transferred to a fund with a different tax base. Develop and implement a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Town of Benson – Financial Condition (2013M-77)

… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Town of Amenia – Leave Accruals (2013M-361)

… Board members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million … maintained. We tested the leave time used by all six highway department employees for whom leave records were …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

LaFargeville Central School District – Financial Condition (2016M-216)

… Purpose of Audit The purpose of our audit was to assess the … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board … year were $21.2 million. Key Finding Although the Board and District management believed they were effectively …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Horseheads Central School District – Financial Condition (2016M-138)

… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year

… Local sales tax collections in New York state increased by 1.6% in … outside the city experiencing year-over-year declines for the month. It is imperative that local government … numbers (for January to March) will be available in April. Table Monthly Local Sales Tax Collections by County and Region …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year

Charter School of Educational Excellence – Information Technology (2023M-174)

… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)

… and Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures … weighing and measuring devices. Key Findings Officials in the 10 County Departments did not always adequately … (24 percent) were not inspected. Reliable systems were not in place to maintain complete and accurate master lists of …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024