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Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which operates one … expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2014 through … General fund budgeted appropriations for the 2015-16 fiscal year total approximately $42.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Elmont Union Free School District – Financial Condition (2017M-82)
… of unrestricted fund balance that is not needed and not used to fund District operations. … Elmont Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes … consider revising its procurement policy and procedures to require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … a periodic review of the Treasurer’s monthly budget-to-actual revenue and expenditure reports, bank reconciliations … documentation, such as bank statements and canceled check images. … Kenilworth Fire District No 2 Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139New GASB Standards
… 101 – Compensated Absences beginning with the fiscal year 2024-25 annual financial statements. GASBS 101 is an … completed our analysis based upon information shared with us from time and attendance personnel at the reporting … Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… governments and school districts that utilize aggregators for energy purchases are ensuring they are procuring … comparisons to ensure they received the lowest prices for electricity and natural gas. Five units (City of Albany; … spent approximately $2.4 million (67 percent) more for electricity than a potential benchmark we identified for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether … of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents … system, instead they relied on the District Manager’s observations of employees’ time worked. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154