Search
Total Receipts – 2023 Financial Condition Report
… changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending reductions, increased taxes, or … From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased 47.7 percent. Federal receipts …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsWalton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Colchester – Financial Condition (2016M-376)
… of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376South Farmingdale Water District – Information Technology (2014M-153)
… Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … to initiate corrective action. … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that … findings and recommendations and indicated they planned to initiate corrective action. … Determine whether credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTown of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … to initiate corrective action. … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… signatories sign checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Greenwich – Purchasing (2020M-135)
… (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Total Receipts – 2021 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Total Receipts – 2022 Financial Condition Report
… changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending reductions, increased taxes or … From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts increased 61.7 percent. Federal receipts …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and remove and/or return devices that were not in service. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryOpinion 97-23
… corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … 16-a of the General City Law, section 1402 of the Not-For-Profit Corporation Law, section 176-b of the Town Law and … than one fire company (General City Law, §16-a[10], Not-For-Profit Corporation Law, §1402[c][3], Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Town of North Salem - Agricultural Exemptions (2018M-194)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194