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Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Brocton Central School District – Financial Management (2023M-44)
… with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 … for appropriations and reserves that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… complete report – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) … cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Mexico Academy Central School District – Procurement (2023M-75)
… when purchasing goods and services as required by the District’s procurement policy. As a result, officials … not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Randolph Academy Union Free School District – Financial Management (2015M-248)
… year. District officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and … are provided in a timely manner. Prepare monthly cash flow statements and present them to the Board. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mPUC Achieve Charter School – Board Oversight (2016M-316)
… 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The local Board … the School’s financial operations. During the first year of operations, revenues fell short of estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pembroke Central School District – Financial Management (2016M-31)
… 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 … Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the … which operates one school with approximately 270 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Saratoga County Probation Department – Restitution Payments (S9-20-12)
… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … 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/saratoga-county-probation-department-restitution-payments-s9-20-12St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… [ read complete report - pdf ] Audit Objective Determine whether the St. Lawrence … information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident … State aid totaling $62,920 because the filing deadlines have passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for reimbursement by June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidEaton No. 1 Fire District – Board Oversight (2024M-4)
… – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored … or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting … Determine whether the Eaton No 1 Fire District District officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Lake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the … of Lake George, Warren County. The Company, which provides fire protection services to the Village and to part of the … Lake George Fire Company Cash Receipts 2015M216 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… ask to review and the Treasurer did not provide monthly bank statements, canceled check images and monthly bank reconciliations. Key Recommendations Adopt a system of … Require the Treasurer to prepare, retain and present bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the … December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in … and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The … required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Delaware County – Third-Party Contractual Services (2014M-287)
Delaware County ThirdParty Contractual Services 2014M287
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287