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Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether … timely and whether the Board adequately managed the Town’s financial position by adopting realistic budgets, establishing a fund balance policy and developing long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… expenditures and needed reserves or to reduce District property taxes. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementIroquois Central School District - Financial Management (2018M-102)
… overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations … January 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Elmira Heights Central School District – Financial Condition (2014M-76)
… deficits has depleted available funds to dangerous levels. District officials improperly transferred $150,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Fort Ann – Financial Condition (2014M-197)
… Board consistently appropriated excessive amounts of fund balance in the general fund to finance operations, which … funds with the intention of increasing the levels of fund balance. Key Recommendations Develop a plan to alleviate the fiscal stress of the general fund and ensure that fund balance is not appropriated in excess of the actual amount …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for the subsequent …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … in Cayuga County and has a population of approximately 2,400. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Tonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Rome City School District – Financial Management (2015M-215)
… transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
… fiscal years, the District’s reported unrestricted fund balance at year-end exceeded the statutory limit. Key … estimates for expenditures and appropriated fund balance. Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276City of Geneva – Financial Management (2015M-105)
… The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Milford Central School District – Financial Condition (2016M-87)
… and anticipated operations to avoid raising more real property taxes than necessary. … Milford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Garrison Union Free School District – Financial Condition (2016M-108)
… officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with realistic … a manner than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108