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Town of Sand Lake – Justice Court (2015M-121)
… February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … 1, 2010 through September 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population … The purpose of our audit was to review the Boards financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Western Sullivan Public Library – Library Operations (2015M-156)
Western Sullivan Public Library Library Operations 2015M156
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Rondout Valley Central School District – Financial Management (2015M-296)
… schools with approximately 2,000 students, is governed by an elected nine-member Board of Education. Budgeted … 2014-15. During this time, revenues exceeded expenditures by more than $2.5 million and no amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Wheelerville Union Free School District – Fund Balance (2016M-9)
… Develop more realistic budgeted appropriations based on prior years’ results and anticipated operations. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted … handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts … Village of Freeville Time Attendance and Leave Accruals 2017M24 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7East Moriches Union Free School District – Budget Review (B7-14-3)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… deficit obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of Enfield – Purchasing (2016M-377)
… totaled approximately $628,600 and $958,700, respectively. Key Findings Town officials did not seek competition for … payments were in accordance with the contract amounts. Key Recommendations Review and update the procurement policy … the procurement policy when obtaining goods and services on behalf of the Town. Ensure all payments are in compliance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a general fund budget of approximately $2.6 million for the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Wyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Day – Supervisor’s Records and Reports (2014M-225)
… The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town of East Hampton, … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … and expenditure projections in the Towns tentative budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10