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Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … of 2019-20 appropriations, exceeding the statutory limit by approximately $354,000 or 2 percentage points. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Concord Industrial Development Agency – Agency Management (2015M-61)
Concord Industrial Development Agency Agency Management 2015M61
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)
… amend the District’s point system as necessary to ensure conformity with GML and then award points in accordance with …
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)
… Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key … within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… 1, 2013 through April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the … Village of Sidney, Delaware County, which comprises three Fire Companies. The Department, which provides fire … Sidney Fire Department and Related Fire Companies Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialHortonville Fire Company – Financial Activity (2014M-210)
… are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity recorded by the Treasurer with bank statements and conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Islip Housing Authority – Cash Disbursements (2017M-167)
… low-rent housing for qualified individuals, is governed by a five-member Board of Commissioners composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating expenditures for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… six schools with approximately 2,000 students, is governed by a seven-member Board of Education. General fund budgeted … officials consistently overestimated appropriations by an average of $3.7 million. Three of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
Village of Ravena Departmental Collections and Leave Accruals 2017M56
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… and deliberate audit of claims, ensuring that each claim contains sufficient supporting documentation, before … invoices and receiving reports are attached to each claim. …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… The Council and City officials did not develop adequate information technology (IT) policies and procedures to … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… million. Key Findings The Director improperly recorded administrative fee financial activity in the recovery fund. … the use of credit cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for appropriate …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Holland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town 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-86Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291North Salem Central School District – Time and Attendance (2016M-209)
… 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the … operates two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1