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Marion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … obligations. Seek recovery of the $4,932 in tuition reimbursement overpayments. … Marion Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The … Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Fiscal Stress Monitoring System Statistics
… information they can use to pursue corrective actions in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress Monitoring System – … display the percentage of municipalities that did not file in time to receive a fiscal stress score. Selecting a county …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsSherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … these funds. As a result, officials have not determined the Town’s long-term capital needs or considered the impact they will have on Town operations or how they will …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping … 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern New York and has a population of approximately 51,600. The County is governed by the County Legislature which is comprised of …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
Chateaugay Fire Company Inc Financial Activities 2018M77
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually … totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … not correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
… and the amount of fund balance that will be used to fund operations based on historical trends or other … relevant information. Reduce unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Village of Homer – Purchasing and Credit Cards (2017M-112)
… was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66