Search
Alden Central School District – Financial Management (2016M-372)
… million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… tax levy limit. Key Recommendations This budget review did not contain any recommendations. … East Moriches Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund … District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … in the appropriation of unrestricted fund balance that is not needed to fund District operations. Ensure reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Whitesville Central School District – Financial Management (2016M-313)
… appropriations, appropriated fund balance was not actually used to finance operations. As of June 30, 2015, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and … a contingency account within the budget annually, which is not permitted. The District has not established plans regarding the purpose, use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Village of Madison - Collections (2023M-160)
… recorded collections. However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Amherst Central School District –Financial Condition (2016M-167)
… fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling … million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… manage Village finances. Key Findings The Treasurer did not record all financial activity using proper accounting … monitor and manage Village finances. The Treasurer did not: Properly account for fund balance within each Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Suffern – Budget Review (B17-6-8)
… of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … proposed budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Erin – Town Clerk and Justice Operations (2016M-315)
… to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Berkshire – Justice Court Operations (2016M-425)
… in unearned revenues for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not always deposit money in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11City of Long Beach – Budget Review (B23-7-3)
… in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… requirement to staff. Key Findings The District did not provide mental health training as required to all staff … of mental health that educators should know were not included in the District’s training offered to staff. … of mental health that educators should know were not included in the District’s training offered to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… requirement to staff. Key Findings The District did not provide mental health training as required to all staff … of mental health that educators should know were not included in the District’s middle school training. The District officials did not maintain documentation to support attendance for training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the … corrective action. … Determine whether the Malone Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District … they will take corrective action. … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newTown of Carroll – Town Clerk (2022M-20)
… remitted them in a timely manner. Key Findings We could not determine whether swim program fees totaling $21,843 were … for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks … fees we reviewed totaling $241,136 accurately, they did not always make remittances in a timely manner. The Clerks …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… of tenant rents. Billing and collection duties were not properly segregated. No one internally reviewed the rent …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260