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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… debt. The District has not developed a multiyear financial plan to address its financial condition. Key Recommendations … expenditures. Develop and adopt a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… employees. The Council did not develop a disaster recovery plan. Key Recommendations The Council should adopt written IT … the network. The Council should adopt a disaster recovery plan to describe how City officials will manage potential …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … a seven-member Board of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements2020 Financial Condition Report – 2020 Financial Condition Report
… The 2019-20 fiscal year brought the convergence of two dramatically different periods to New York State. The … continued to generate overall job growth through most of the fiscal year before finally ending in February, as the … The transition to a new fiscal year then brought the loss of more than 1.9 million jobs in New York, with more …
https://www.osc.ny.gov/reports/finance/2020-fcrSaratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, … million. Key Findings Supervisors did not verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … station, is governed by an elected five-member Town Board. In 2015, the Town reported revenue of $15,954 from transfer … bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is governed by an … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Department Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key … the contract with the vendor who processes Department registration fees and ensure the approval is included in the Board’s …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board comprised of the Town … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Oneida Public Library District – Cash Disbursements (2015M-20)
Oneida Public Library District Cash Disbursements 2015M20
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Glenham Fire District – Cash Disbursements (2016M-380)
… Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no … audit of individual claims and ensure they do not contain sales tax or other unnecessary charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Galway Central School District - Fund Balance Management (2017M-267)
… is not needed or used to fund District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate realistic amounts of fund balance to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Riverhead Charter School – Debit Cards (2017M-254)
… - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the … did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for … included purchase requisitions or purchase orders to indicate prior approval or any indication that the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254