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Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … Trustees. The Village’s tentative 2013-14 general fund budget totals almost $1.9 million. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Ramapo Catskill Library System – Procurement (2015M-84)
Ramapo Catskill Library System Procurement 2015M84
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Roslyn Union Free School District – Cash Receipts (2016M-241)
… period July 1, 2014 through April 30, 2016. Background The Roslyn Union Free School District is located in the Town of … Roslyn Union Free School District Cash Receipts 2016M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Village of Altamont – Justice Court Operations (2016M-199)
… was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through … manner. Monthly accountabilities of funds were not always prepared. Key Recommendations Ensure that all collections are … than monthly bank reconciliations and accountabilities are prepared and documented. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect … Parks Recreation and Historic Preservation State Parks for water usage for Letchworth State Park the Park …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an … The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund … Determine whether the Village of Sherman Village Treasurer recorded and deposited all collections received in an …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Village of Schoharie - Board Oversight (2018M-184)
… The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Mooers - Highway Asset Accountability (2020M-35)
… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Ellenville Central School District – Financial Condition (2015M-330)
… School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Utica Academy of Science Charter School – Purchasing (2015M-71)
… 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted appropriations for the … $4.9 million. Key Finding We selected a random sample of 25 students and found that the School did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… period July 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the … the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Your Home Public Library – Financial Management (2016M-228)
… of our audit was to examine the Board’s management of the Library’s financial condition for the period June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson City, within the Town of Union, in Broome County. The Library is governed by a five-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Rochester Career Mentoring Charter School – Procurement (2016M-406)
Rochester Career Mentoring Charter School Procurement 2016M406
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Lyme Central School District – Financial Condition (2016M-383)
… financial condition for the period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance … Village of Nelliston Department of Public Works Payroll 2015M104 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104