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Village of Suffern – Budget Review (B6-16-8)

… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8

XII.5 Overview – XII. Expenditures

… payment in the Statewide Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer … of State Expenditures (BSE) in order to initiate payment (with the exception of payments for land purchases). Instead, … all documentation in support of the payment in accordance with the record retention policy outlined in Section 3 – …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overview

Lyons Central School District – Multiyear Planning (2015M-337)

… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

East Islip Union Free School District – Financial Condition (2015M-283)

… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Cortland Enlarged City School District – Fund Balance (2017M-65)

… and unrestricted fund balance decreased $2.4 million (63 percent), leaving fund balance at a very low level. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65

Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)

… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management

Mechanicville Housing Authority – Tenant Rents (2015M-246)

… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …

https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Salem Central School District - Purchasing (2019M-105)

… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Town of Seneca Falls - Procurement (2018M-143)

… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and … Determine if goods and services were procured in accordance with the Towns procurement policy and …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

Harborfields Central School District – Claims Processing (2016M-38)

… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179

Claryville Volunteer Fire Company – Financial Controls (2014M-53)

… canceled check images for Board review. Ensure that all bills are approved prior to payment. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53

Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m

Town of Cuyler – Town Clerk Operations (2017M-207)

… accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, … 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207