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Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … that was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk … checks. Audit, or cause to be audited, the Clerk’s books and records. … Town of Coldspring Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Butternuts – Accounting and Reporting (2016M-323)
… proper allocation of sales tax revenues and correct the payment of prior years’ inequitable and improper allocations. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Edinburg Common School District – Tax Collection (2016M-233)
Edinburg Common School District Tax Collection 2016M233
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mHendrick Hudson Central School District – Financial Condition (2013M-241)
… Central School District is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is governed … The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million and $70.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Town of DeKalb – Financial Management (2016M-427)
… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 through … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the … estimates for revenues and expenditures. Develop a plan to eliminate the fund balance deficits in the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion of the Village …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280County of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the … system in the highway department is not being used to its fullest capabilities. Employee and vehicle information … a fleet management policy or conducted a needs assessment to determine if the vehicles in the Town’s fleet are being …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312