Search
Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Amherst Central School District –Financial Condition (2016M-167)
Amherst Central School District Financial Condition 2016M167
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Elmira City School District – Financial Condition (2014M-348)
… 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 9
… - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address … payable to National Grid may delay payment crediting and Business Units may experience unintended service … XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Suffern – Budget Review (B17-6-8)
… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and $603,301, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Oxford – Procurement (2024M-88)
… their procurement practices. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Border City Hose Company – Financial Oversight (2025M-39)
… a result, Company money was not always properly accounted for, and a Director, who was also the Border City Fire … Chief (Director/Chief), inappropriately used Company funds for his personal benefit. Recommendations The report includes … as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSherman Central School District – Claims Processing (2016M-352)
… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Whitesville Central School District – Financial Management (2016M-313)
… and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates …
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)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings … would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment