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Stamford Central School District – Fund Balances (2016M-106)

… $9 million. Key Findings Over the five-year period ending June 30, 2015, the District’s unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

Morris Central School District – Financial Operations (2015M-251)

… of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance … through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Greater Amsterdam School District – Financial Condition (2016M-110)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… District officials have generally established effective payroll-related policies and procedures but have not … policies and procedures related to the processing of payroll outside of normal pay dates. District officials did … related to the periodic review and reconciliation of payroll withholdings, deductions and contributions, to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Alden Central School District – Financial Management (2016M-372)

… Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and … of fund balance in the annual budget. Review all reserves at least annually to determine if the amounts reserved are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372

East Moriches Union Free School District -- Budget Review (B7-16-3)

… of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… of the District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … funds are financed in accordance with District standards and use any excess funds identified to benefit District …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Whitesville Central School District – Financial Management (2016M-313)

… balance was not actually used to finance operations. As of June 30, 2015, the District’s unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

North 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 for the period July 1, 2012 through … Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Village of Madison - Collections (2023M-160)

… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Amherst Central School District –Financial Condition (2016M-167)

… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … appropriations) and did not properly monitor spending during the year. The District improperly used more than …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Village 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-b17-6-8

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… Clerk and Justice for the period January 1, 2015 through June 17, 2016. Background The Town of Erin located in Chemung …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315

Town of Berkshire – Justice Court Operations (2016M-425)

… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … equate to approximately $33,000 in unearned revenues for the Town. The current Justice did not record new cases in …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11