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Town of West Seneca - Capital Project Management (2019M-195)
… Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly … not fully transparent on the anticipated project costs. As a result, original estimates were $9.8 million and increased … budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Village of Yorkville – Budget Review (B3-13-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor and … that the significant revenue and expenditure projections in the tentative budget are reasonable. The Village has very …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialLyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cortland Enlarged City School District – Fund Balance (2017M-65)
… 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/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Village of Schoharie - Board Oversight (2018M-184)
… perform all cash receipts and disbursements duties with little oversight from the Board. The Board has not audited, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Forestburgh Fire District – Financial Activities (2015M-203)
… July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate … the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Greenlawn Water District – Accounting Records (2015M-231)
… February 28, 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves approximately 42,000 residents, is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former … than $20,000 in recorded real property taxes, water, sewer and general fund receipts collected during the period July 1, …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Mount Markham Central School District – Financial Management (2020M-39)
… of adopting budgets that appropriate fund balance that is not needed or used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village … they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the … 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-and