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Village of Tuckahoe – Financial Condition (2015M-88)
… fiscal years. The Treasurer did not provide the Board with monthly cash balance reports or cash flow statements …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Guilford – Budgeting (2023M-144)
… developed realistic budgets. Key Findings The Board did not develop realistic budgets. Estimated revenues were … and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds … budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49East Bloomfield Central School District – Online Banking (2016M-14)
… Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East … operates two schools with of approximately 970 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … $958,700, respectively. Key Findings Town officials did not seek competition for professional services. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377City of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Comptroller DiNapoli Releases School Audits
… adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated … and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… the three fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New … music, social, cultural, and educational programs. JCC is authorized by SED to provide preschool special education … education programs. The ineligible costs included: $26,923 in personal service costs that consisted of staffing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-10)
… Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of approximately $22,700 during 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Stockport – Disbursements (2013M-216)
… and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, respectively. Key Finding The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Town of Washington – Information Technology (2013M-164)
… to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. … security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware and software …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… 2013. Background The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The … are not adequate to ensure that financial activity is properly recorded and reported. Debit cards were used in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072City of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20