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Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… individuals were given higher levels because of degree completion, work experience, difficulty of academic …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLiberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, the food service fund had spent $10,517 more than they received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Utica City School District – Financial Condition (2013M-341)
… our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same … and its spending did not exceed the budget. However, they relied heavily on appropriations of fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Rensselaerville – Financial Operations (2012M-168)
… The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) … The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial … because the Town did not properly account for property and sales tax revenue. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Barrington – Financial Management (2017M-103)
… budget. The Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board … taxes. Adopt comprehensive multiyear financial and capital plans that project operating and capital needs and … Enter into a written contract with the Firm outlining the services to be performed including detailed language of each …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Steuben County – Court and Trust Funds (2024-C&T-4)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of New York Mills – Justice Court (S9-14-4)
… holding onto $3,650 in bail money that was over six years old. The Court is not properly reporting unresolved traffic … allocated. Transfer all bail money that is over six years old to the Village. Contact the DMV about receiving the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Village of Parish – Board Oversight (2012M-240)
… all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … Although we did not identify any instances where goods and services were not received, two claims, totaling $4,099, … claims contain documentation that goods were received or services were rendered as part of their audit of claims and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… the Town Supervisor and four Board members. The Justice’s principal duties involve adjudicating legal matters within …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… occur and remain undetected and uncorrected. The Village does not have policies and procedures in place to safeguard … Key Recommendations Implement compensating controls to reduce the risks associated with the lack of segregation of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town … the records and reports of the Supervisor or Town Clerk-Tax Collector. Key Recommendations Develop a formal plan to use …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … balance was at a deficit of $56,633, after the planned use of $94,653 to finance operations. We project the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143