Search
City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Housing Authority Administrative Expenditures (2016-MS-2)
… or town board of the town they were founded to serve and two tenant commissioners that are voted in by a group of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
… to fund appropriations. Develop budgets that are based on sound estimates of revenues and appropriations, using all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49North Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) debits for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Sidney – Budget Review (B4-13-19)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Wyandanch Union Free School District – Budget Review (B23-7-1)
… of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate … Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer … adopted procurement policy. Adopt policies and procedures for issuing, using and documenting fuel credit card purchases …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… for the three entities. The Agency retains additional rent payments from long-term leases that were executed prior …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRichland Fire District – Board Oversight (2016M-374)
… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… did not comply with General Municipal Law by adopting a code of ethics and did not audit the Supervisor’s records, as … records and reports. File AUDs in a timely manner. Adopt a code of ethics and ensure that officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Sodus Center Fire District – Board Oversight (2017M-108)
… of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … separate from the Town, governed by an elected five-member Board of Fire Commissioners. District expenditures for 2016 … totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a … The purpose of our audit was to examine the Justice Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Candor – Fund Balances (2014M-157)
… funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency … projects during the selection process. SCIDA officials submit a financial disclosure form to the County Clerk of the Legislature, detailing any …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… procedures for granting, changing and terminating access rights to the District’s financial system. The Board has not … procedures for granting, changing and terminating access rights to the financial system. Ensure that each financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m