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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… $30.5 million and did not have documentation establishing two reserves. Key Recommendations Adopt general fund budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Hannibal Central School District – Financial Condition (2017M-23)

… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

Hammond Central School District – Payroll (2016M-398)

… Jefferson County. The District, which operates one school with approximately 300 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Whitesville Central School District – Financial Management (2016M-313)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Cobleskill – Budgeting (2023M-138)

… Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Village of Greene – Investment Program (2023M-112)

… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. … audit marathon fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

Washingtonville Central School District – Reserve Funds (2014M-45)

… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Fallsburg Central School District – Financial Condition (2014M-33)

… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Kirkwood – Justice Court Operations (2016M-414)

… in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … a list of Court liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Upper Jay Fire District – Board Oversight (2023M-24)

… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Town of Lake Luzerne – Payroll (2022M-98)

… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual physical inventory. … generally agreed with our findings and indicated they plan to initiate corrective action. … audit north collins school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Town of Stockport – Disbursements (2013M-216)

… the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. … members. The general and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, … check sequence was complete and all checks were accounted for. Five out of 674 checks totaling $6,257 were issued and …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… Key Recommendations Ensure project application information is supported by adequate documentation and complete CBAs …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Town of Putnam Valley – Purchasing (2013M-193)

… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193