Search
Oswego County – Transfer Station Cash Receipts (2015M-334)
… of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Ballston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 1, 2014 through June 30, 2017. Background The Town of Hempstead Industrial Development Agency (TOHIDA) is a public … established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed … Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The current …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … for retirement costs in the general fund and levied taxes to fund them. The District’s reserves were funded by … that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The … operates two schools with approximately 1,070 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, … relied on the use of fund balance and reserves to close budget gaps, which has negatively affected the District’s … explain or monitor the implementation of the approved budget plan. The business administrator and external auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 652 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … School District is located in five towns in Broome County and three towns in Chenango County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Bethpage Union Free School District – Leave Accruals (2015M-100)
… or individual employment agreements. Key Recommendations Design and implement procedures to address maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
Town of Fort Ann Lake Hadlock Dam Collapse 2013M60
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… established formal reserves for future repairs and capital needs. Key Recommendations Consider historical trends, as well as identified current and future needs, when developing budget estimates that are consistent with the Village’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the … adopted a comprehensive investment policy. The Authority does not have a written agreement with the brokerage firm …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Clifton Park Water Authority – Water Charges (2015M-247)
… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … Ensure that an individual independent of the billing process reviews the billing registers and exception …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10