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Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Farmingdale Water District – Information Technology (2014M-153)
… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Selkirk Fire District – Procurement of Professional Services (2021M-55)
… not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … and have initiated or indicated they planned to initiate corrective action. … Determine whether Selkirk …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village … Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her signature to be affixed to checks without her being …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Mooers - Procurement (2020M-55)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … of lodging that accepted General Services Administration rates. Key Recommendations Seek reimbursement of improper and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Carefully consider the amount of fund balance appropriated to fund future budgets. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Ulysses - Information Technology (2021M-190)
… complete report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Total Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Fishkill – Information Technology (2020M-153)
… complete report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… complete report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Colchester – Financial Condition (2016M-376)
… of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Arkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … Review the calculations for separation payments prior to the payments being made. … Arkport Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Total Receipts – 2023 Financial Condition Report
… Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. In 2023, personal income tax receipts—the State’s largest tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receipts