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Cortland County - Financial Management and Reporting (2019M-162)

… which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial … 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-162

Canastota Central School District - Financial Condition Management (2019M-174)

… fund balance in the general fund in accordance with the law. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Town of Frankfort - Board Oversight (2018M-58)

… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax … lacked supporting documentation necessary for the Assessors to determine that the building was essential to the … or horticultural production carried on for profit. The Assessors did not review the exemptions calculated by the …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Greenville Fire District - Fixed Assets (2019M-223)

… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Chenango Valley Central School District -- Budget Review (B19-4-2)

… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Town of Yorkshire – Financial Management (2021M-109)

… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

North Syracuse Central School District – Professional Services (2022M-34)

… without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little Flower Union Free School District – Fixed Assets (2022M-78)

… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Village of Hewlett Neck – Financial Management (2022M-35)

… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money market … of a comprehensive investment program – legality, safety, liquidity and yield – when investing available …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Village of Franklin – Fund Balance Management (2018M-13)

Village of Franklin Fund Balance Management 2018M13

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

City of Newburgh – Budget Review (B17-6-18)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue … City of Newburgh Budget Review B17618 …

https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18

Town of Deerpark – Budget Review (B17-6-17)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Middletown Enlarged City School District – Financial Condition (2017M-245)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted … balance policy that outlines the level of fund balance to be maintained and use surplus funds to fund one-time …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245