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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… 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/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, … The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is … total approximately $13 million. Key Findings The Council and City officials did not develop adequate information …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … purchasing policy. Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for … the legal requirement to maintain the tax levy increase to no more than the calculated limit, unless 60 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.3 … information is communicated to the individual responsible for maintaining the inventory list as items are acquired, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… 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/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Background The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The … operates three schools with approximately 1,700 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… officials and personnel comply with the District’s purchasing policy and procedures. Ensure that professional … for all quotes and proposals received, as required by the purchasing policy. … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Babylon Union Free School District – Financial Condition (2015M-323)
Babylon Union Free School District Financial Condition 2015M323
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Margaretville Central School District – Fund Balance (2015M-55)
… October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The District is … five-member Board of Education. The District’s general fund budgeted appropriations for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86