Search

Willsboro Central School District – Financial Condition (2015M-362)

… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Otselic Valley Central School District – Capital Project (2015M-263)

… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Putnam Central School District – Budgeting (2015M-243)

… budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Jericho Water District – Water Use Charges (2013M-395)

… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Village of Whitney Point – Cash Disbursements (2013M-69)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Village of Hilton - Financial Management (2020M-31)

… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… were adequately documented, certified by the employees or verified by a supervisor. Leave usage paid, totaling … that leave usage is properly approved, reported, recorded or deducted from accruals. Village officials disagreed with some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … raised in the Town’s response. … Determine whether Town of Varick Town officials effectively managed the water and …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Red Hook – Information Technology (2020M-89)

… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … with IT security awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

City of Niagara Falls – Financial Condition (2017M-170)

… for 2017 was approximately $93 million. Key Findings From fiscal years 2014 through 2017, City officials balanced … did not have an updated comprehensive multiyear financial plan. Key Recommendations Adopt realistic budgets in which … update a comprehensive written multiyear financial plan that includes realistic measures for rebuilding fund …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170