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Harpursville Central School District – Financial Management (2013M-261)
… management over financial activities for the period July 1, 2011 through June 30, 2013. Background The Harpursville … for the 2013-14 fiscal year were approximately $16.1 million. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Northeastern Clinton Central School District – Payroll (2016M-76)
… were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberVillage of Hempstead – Budget Review (B17-7-6)
… was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background … revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Groton Central School District – Financial Management (2014M-288)
… through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and … more real property taxes than necessary. … Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Selected Employee Travel Expenses
… which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAkron Central School District – Controls Over Compensatory Time (2014M-24)
… in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee … elected seven-member Board of Education and operates three schools, with approximately 1,440 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Review of Collecto, Inc
… supported. Background Downstate contracts with Collecto for debt collection services.Under the $2.5 million contract, … include clear language to determine the proper commission for small-balance accounts. SUNY officials are implementing … staff do not approve vouchers with duplicate billings for amounts already billed on prior invoices. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation … ability to dismiss or reduce parking violations fees and change parking violations dates without first obtaining …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… and recordkeeping duties, or that compensating controls are implemented. Ensure that the clerks deposit all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198XI.12.D Closing Contracts – XI. Procurement and Contract Management
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … OSC will close eligible contracts. It is considered a best practice for State agencies to close purchase orders … additional information). In addition, State agencies may free up remaining pre-encumbered funds, prior to OSC closing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water … not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354