Search
Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated … by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based … collected are remitted to the Town. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161BOCES Milk Bidding (2018-MS-2)
… [read complete report - pdf] We also released four letter reports to the … used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Schenevus Central School District - Financial Condition (2018M-83)
… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key … percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was … the financial plan for stabilizing the general fund and address any unforeseen expenditures changes to expected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. … Iroquois Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … of approximately 14,300. The City is governed by an elected six-member Common Council. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … The audit was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Village of Nassau – Budgeting (2018M-3)
… 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately … a plan for the use of excess unrestricted fund balance in the general fund in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Town of Union Vale – Procurement and Information Technology (2017M-172)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… [read complete report - pdf] Audit Objective Determine whether District … the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued on Report April … NYSTA implemented the three recommendations we made in our initial report. Key Recommendations None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followMilford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to … expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… or provided guidance on maintaining a reasonable level of fund balance. The Board underestimated revenues and …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Oyster Bay Cove – Claims Audit (2022M-114)
… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. … did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. … $775,633 and found that although these claims were for legitimate Village purposes, none of the claims were …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Great Neck Union Free School District – Fuel (2016M-82)
… in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82