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Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of … maintains a Justice Court with one appointed Justice, is governed by an elected five-member Town Board. The Court … updated to reflect the bail returned to defendants and is overstated by $4,775. The former Justice did not deposit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Holland Patent Central School District – Fuel Inventory (2023M-141)
… Audit Objective Determine whether Holland Patent Central School District (District) officials safeguarded and … action. … Determine whether Holland Patent Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Piseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … program - legality, safety, liquidity and yield - when investing available funds. Review the investment policy …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … is governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing … The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one … Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if … adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation operations for the … did not provide all of the services which appeared to be his responsibility. The mileage information submitted … transportation services. Require the transportation vendor to submit records to support the total number of daily route …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 million. Key Findings District … more fund balance than was needed over the five-year period ending June 30, 2015. The District overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Wallkill Central School District – Financial Management (2015M-294)
… schools with approximately 3,000 students, is governed by an elected nine-member Board of Education. Budgeted … was not necessary. District officials overfunded reserves by $12.8 million as of June 30, 2015. Total fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsAttica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Albion – Financial Management (2021M-29)
… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29