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Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Broome County – Financial Condition (2013M-224)
… New York commonly referred to as Southern Tier, has a population of approximately 200,600. The County is governed … to support current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, … County incurred a cash flow shortage in the general fund that required the issuance of short-term debt to borrow …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Lyndonville Central School District – Financial Condition (2016M-143)
… million and the District could not provide evidence of a documented plan for the future use of the capital reserves. There is no evidence that debt reserve has ever been used towards debt service … amounts that are not necessary and reasonable, and develop a plan for using these amounts in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Hyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mNiagara Charter School – Student Enrollment and Billing (2013M-294)
… School, located in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 … calculations of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The School’s system of collecting and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town … 120 days after the close the fiscal year if an extension is granted. Perform complete and accurate monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Franklin Square Water District – Life Insurance Policies (2013M-127)
… 28, 2013. Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and … communities of Franklin Square and Elmont. The District is governed by an elected three-member Board of Commissioners … allows group life insurance, and the personnel policy is not specific, it has been the District’s practice to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has … almost 22 percent over the past 10 years. The District is managed by a Board of Education comprising five elected … adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The Board adopted budgets during …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine … in a charter. Ensure the internal audit function is performed and documented. Audit all claims against the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… generated $15.8 million in net operating surpluses. As a result of these operating surpluses, the accumulated fund … which has gone unused for the last four years. As a result, the District’s general fund’s fund balance … surplus funds identified in this report in a manner that benefits District taxpayers, and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalGermantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson … Comsewogue Public Library Cash Disbursements and Procurement 2013M316 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member Board of Trustees, elected by …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… 1, 2011, to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An elected six-member Town Board is the legislative body responsible for overseeing the Town’s … if the acquisition of new or replacement vehicles is cost effective. The Town does not maintain - in any …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … approving projects. The audit included one recommendation to help the Board and officials properly approve and monitor … and Corporate Administrator are responsible for day-to-day operations including the annual monitoring procedures. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-follow