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Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Tier 6 Defined Contribution Plan Option

… newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a … plan for their retirement benefits, if: They are not represented by a union and Their salary at the time they are hired is at least $75,000. Employees who wish to choose the defined contribution plan must file an election …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village of Port Chester – Payroll (2017M-115)

Village of Port Chester Payroll 2017M115

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Town of Pharsalia – Board Oversight (2018M-59)

… report - pdf ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Village of Wurtsboro – Financial Operations (2017M-71)

… condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed by an elected three-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Westmoreland Central School District – State Transportation Aid (2017M-220)

… for the purchase of new buses for the period January 1, 2008 through June 30, 2017. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … and the City of Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … precariously low amounts. The school food service fund has not been self-sufficient and has required annual transfers …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Canastota Central School District - Financial Condition Management (2019M-174)

… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Town of Humphrey – Financial Management (2013M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… July 1, 2014 through January 5, 2016. Background The Union Springs Central School District is located in the Towns … Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which … Union Springs Central School District Retiree Health Insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Cazenovia Central School District – Financial Condition (2015M-327)

… Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding The Board has relied on … if they are used as a financing source in the ensuing year …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Stamford Central School District – Fund Balances (2016M-106)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106

Schuylerville Central School District – Fund Balance (2016M-113)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113

East Meadow Union Free School District – Financial Condition (2015M-332)

… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Village of Hewlett Bay Park – Financial Management (2022M-30)

… managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively … balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. No one …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… of selected financial activities for the period January 1, 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by a Town Board comprising the elected Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220