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Sewanhaka Central High School District – Student Fees (2016M-296)

… City Park. The District, which operates five high schools with approximately 8,600 students, is governed by an … Ensure that all transactions are properly receipted with triplicate, press-numbered receipts. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… projects. Corporation officials generally agreed with our findings and recommendations and indicated they will …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

East Rochester Union Free School District – Procurement (2022M-56)

… as follows: Seven purchases totaling $212,953 subject to competitive bidding requirements. Five purchases totaling … and consistent regulations for procurements not subject to competitive bidding, including professional services, … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether East …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Lancaster Central School District – Financial Management (2022M-37)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Town of Stockport – Disbursements (2013M-216)

… the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. … members. The general and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, … check sequence was complete and all checks were accounted for. Five out of 674 checks totaling $6,257 were issued and …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… amounts authorized. HCIDA officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Town of Putnam Valley – Purchasing (2013M-193)

… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193

Town of Owasco – Financial Management and Procurement (2021M-70)

… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Town of Owasco – Highway Department (2020M-128)

… report - pdf ] Audit Objective Determine whether Town of Owasco (Town) officials adequately oversaw highway … supported. Ensure written agreements make the intentions of the Town and related parties clear and that employees’ … to initiate corrective action. … Determine whether Town of Owasco Town officials adequately oversaw highway …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed … lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up with seven …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Locke – Financial Condition (2020M-111)

… fund balances as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to … The Board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear financial and …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Sidney Central School District - Financial Management (2019M-243)

… the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment … each year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the statutory limit each of the last three …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Washingtonville Central School District – Reserve Funds (2014M-45)

… Purpose of Audit The purpose of our audit was to examine the … of July 1, 2012 through October 29, 2013. Background The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and part of the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Village of Quogue – Justice Court (2015M-18)

… is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Town of Worcester – Claims Audit (2022M-145)

… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … a thorough and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Upper Jay Fire District – Board Oversight (2023M-24)

… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … and have initiated, or indicated they planned to initiate, corrective action. … audit fire district Upper …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24