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Town of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … Town resources. Although fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Clifton Park – Information Technology (2020M-162)
… - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded information … Determine whether Town of Clifton Park Town officials adequately safeguarded information …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported. The high school … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mWynantskill Union Free School District – Purchasing (2022M-85)
… Free School District (District) sought competition when purchasing goods and services that fell below the statutory … could not always support competition was sought when purchasing goods and services that fell below the statutory … clear guidance in procedures to seek competition for purchasing goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hancock Fire Department - Financial Operations (2018M-236)
… publicly disclose, in writing, his deemed interest in the oral agreement between his business and the Department. It … should disclose, in writing, his deemed interest in the oral agreement between his business and the Department. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Riverhead Charter School – Debit Cards (2017M-254)
… cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card … from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit … cards, adopt a debit card policy that describes the types and circumstances of the purchases allowed and provides …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Alexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did … written multiyear financial and capital plans to help guide the budget development process or establish reserve funds to help finance future capital needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Canaseraga Central School District - Financial Management (2019M-104)
… statutory limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… the Department, which has a four-member Executive Board and a five-member Board of Directors, to provide fire … Key Recommendations Adopt financial policies and procedures that adequately segregate duties and provide oversight. Adopt a code of ethics. Implement a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
… to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s … to actively pursue new projects, encourage the creation or expansion of new businesses, identify new sources of revenue …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… corporation of the State, distinct and separate from the Town of Niskayuna and Schenectady County in which it is … Key Recommendations Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in accordance with the revised point system. Establish a process to review LOSAP activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Warsaw – Tax Collection Remittance (P1-24-22)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22