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Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Town of Darien – State Contract Loader Purchases (2013M-88)
… did not verify that they received the correct State contract prices for the four loaders they purchased in 2011, … and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88York Central School District - School District Website (S9-19-35)
… complete report - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget. Budget information – with appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35West Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted … budgets and discontinue appropriating fund balance that is not needed. Use overfunded reserves to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Hewlett Bay Park – Financial Management (2022M-30)
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the Board: Maintained an … expenditures by a total of $608,117. Budgeted for a large operating deficit each year, ranging between …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Putnam Valley – Purchasing (2013M-193)
… year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal controls over the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Franklin Central School District – Information Technology (2022M-19)
… District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency … District District officials adequately managed network and local user accounts and software and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not provide … adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid … adequate approval and oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111New York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Shelter Island Union Free School District - Fund Balance (2020M-23)
… whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels … reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Clifton – Financial Management (2014M-217)
… Supervisor’s records or engage an independent auditor to do so. Develop, monitor and periodically update long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For online agencies: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key … did not have documentation that they were only paying for transportation for students that lived in the District. We … Obtain documentation to prove eligibility before providing transportation to nonpublic students. Use the actual number …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Barton – Financial Planning (2015M-52)
… The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is governed by an elected five-member Town Board. The Town’s 2015 annual … setting long-term plans. The Board also did not establish a level of acceptable fund balance or properly use money in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
Determine whether the Board adequately managed the Towns financial condition and received accurate financial reports to help it do so
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34