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Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one or more pieces of …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… complete report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 … Determine whether reserve funds and the debt service fund balance were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Glens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Allegany-Limestone Central School District - Financial Management (2018M-129)
… the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually appropriating fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… deposited. The former Clerk-Treasurer did not calculate health insurance benefits in accordance with the employee handbook. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate … taken or planned to take corrective action. Appendix B includes our comment on an issue raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools … Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, … Ensure that student information is entered correctly in the system, including entry and exit dates used for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionCanastota Central School District – Payroll (2016M-56)
… Madison County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … paid a former employee $30,000 that was not consistent with collective bargaining agreement provisions and paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48City of Geneva – Financial Management (2015M-105)
… total approximately $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105