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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … policy or plan for establishing, funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves in …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialBabylon Union Free School District – Financial Condition (2015M-323)
… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three … Babylon Union Free School District Financial Condition …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The District is governed by an elected five-member Board of Education. The District’s general fund budgeted … has not used any reserve moneys, except for about $16,800 of the repair reserve. The Board continually adopted budgets …
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)
… Purpose of Audit The purpose of our audit was to examine the resident school district … The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Cheektowaga – Credit Card Purchases (2017M-18)
Town of Cheektowaga Credit Card Purchases 2017M18
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCampbell-Savona Central School District - Budget Review (B2-15-10)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. … obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the State …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings The … oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Lake Pleasant – Credit Cards (2016M-432)
… The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for … cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with receipts or other … documentation. Key Recommendations Adopt written credit card policies and procedures. Limit the number of Town credit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… January 29, 2014. Background The Canaseraga Central School District is located in the Towns of Almond, Birdsall, … Canaseraga Central School District Cafeteria Cash Receipts 2014M57 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … Company provides fire protection services for the Town of Mamakating and is located in Sullivan County. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423