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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 … 2013-14 fiscal year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists … Village of Yorkville Budget Review B3137 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7

Town of Eden - Real Property Tax Exemptions (2018M-231)

… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Town of West Seneca - Capital Project Management (2019M-195)

… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the … budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… adopted a fund balance policy or multiyear financial and capital plans. Key Recommendations Adopt budgets with … trends and/or known plans. Develop multiyear financial and capital plans and a fund balance policy. Village officials … our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … has not filed the District’s annual update document (AUD), as required, even though the accounting books were … revenues and expenditures. Key Recommendation File the AUD with OSC within 60 days after the close of the fiscal …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… Purpose of Audit The purpose of our audit was to review the School’s … Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406

Lyme Central School District – Financial Condition (2016M-383)

… is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383

Ellenville Central School District – Financial Condition (2015M-330)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.6 … Adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330

University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)

… 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the … University Preparatory Charter School for Young Men Student Enrollment …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-and

Greenlawn Water District – Accounting Records (2015M-231)

… 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately … Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… leave accruals and maintenance of payroll time records for the period June 1, 2013 through November 30, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000. … over leave accruals and payroll timekeeping. Time cards for DPW employees showed the month and year but not the …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Your Home Public Library – Financial Management (2016M-228)

… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …

https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not … of Castile Village officials accurately billed New York State Parks Recreation and Historic Preservation State Parks …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Village of Schoharie - Board Oversight (2018M-184)

… with our recommendations. Appendix B includes our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Town of Mooers - Highway Asset Accountability (2020M-35)

… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, … 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-35

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