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Town of Owego - Water Fund Operations (2021M-205)

… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Town of Busti – Taxpayer Equity (2015M-349)

… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349

Holland Patent Central School District – Access to the Student Information System (2016M-326)

… Background The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, … Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates four schools with approximately 1,500 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-system

Village of Candor – Fund Balance (2017M-148)

… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. … Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was $213,000, or …

https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

… through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in … Ticonderoga Central School District Transportation State Aid and ExtraClassroom …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra

Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)

… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildings

City of Yonkers – Payroll (2017M-212)

… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Sherrill City School District – Reserve Funds (2017M-247)

… Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247

Town of Lincklaen – Board Oversight (2017M-37)

… activities for the period January 1, 2015 through December 16, 2016. Background The Town of Lincklaen is located in … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key … accumulated significant fund balance in the general and highway town-wide funds without clear plans to use this …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

Greene Central School District – Financial Condition (2016M-17)

… in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Dolgeville Central School District – System Access Controls (2016M-265)

… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Franklin Square Union Free School District – Fund Balance (2016M-129)

… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Sullivan West Central School District – Financial Condition (2014M-40)

… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus Central School District – Budgeting (2014M-123)

… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

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