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Edinburg Common School District – Tax Collection (2016M-233)
… School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialTerms of Service
… Users are subject to any terms of service, guidelines or rules applicable to such services that are posted on the … mean a User who is assigned an account by an Authorizer. “Enrollment” shall mean the successful establishment of an … information about myself; (b) maintain and promptly update the Enrollment Data to keep it true, accurate, current …
https://www.osc.ny.gov/online-services/terms-serviceComptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2College at Purchase – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesSelected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDisposal of Electronic Devices
… of State had been permanently cleaned of all personal, private and sensitive information, and also whether the … formal processes to address the risk that personal, private, or sensitive information may be improperly … manufacturer or sold to the public while still containing private information. The Policy therefore requires that all …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Nassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County … being signed by the County Executive and determine the cause of the delay and identify corrective actions needed to …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Gouverneur Central School District – Financial Management (2016M-351)
… through 2014-15, which resulted in most of the fund balance appropriated in the general fund not being used to … operations. The District’s reported unrestricted fund balance has exceeded the 4 percent statutory limit in two out … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mHadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current enrollment of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245