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Village of Yorkville – Budget Review (B3-13-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7

Village 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-28

Ramapo Catskill Library System – Procurement (2015M-84)

… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …

https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84

Roslyn Union Free School District – Cash Receipts (2016M-241)

… Eight of 30 receipts we tested were held between 11 and 30 days before being deposited in the District’s bank …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241

East Islip Union Free School District – Financial Condition (2015M-283)

… by a resolution that includes the rationale, objective and funding level. … East Islip Union Free School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Highland 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-financial

Lyons Central School District – Multiyear Planning (2015M-337)

… Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

Cortland 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-65

Village of Schoharie - Board Oversight (2018M-184)

… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Forestburgh Fire District – Financial Activities (2015M-203)

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

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

Greenlawn Water District – Accounting Records (2015M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Mount Markham Central School District – Financial Management (2020M-39)

… ] Audit Objective Did District officials properly manage fund balance and ensure budget estimates and reserves were … officials could improve their management of the District’s fund balance and reserves. Officials overestimated …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Town of Mooers - Highway Asset Accountability (2020M-35)

… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Village 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 officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Your 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-228

State Comptroller DiNapoli Releases School District Audit

… County and Tompkins County) School district officials did not maximize interest earnings. During the audit period, the … interest earnings totaled $72,555, but the district could have earned another $367,963 if officials invested available … District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit