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Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … million. Key Findings The Board and Village officials did not develop policies and procedures to govern budgeting …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Fort Ann – Financial Condition (2014M-197)
… the levels of fund balance. Key Recommendations Develop a plan to alleviate the fiscal stress of the general fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Garrison Union Free School District – Financial Condition (2016M-108)
… fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than … determine if the amounts reserved are justified, necessary and reasonable, and reduce those that are not. … Garrison Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely … period totaled $531,824. Key Findings Collections were not deposited within 72 hours as required. Court personnel …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether … had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … through 2016, and Town officials appropriately used the machinery capital reserve to replace equipment as planned. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Hadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … exceeded statutory limitations. District officials did not prepare and submit a plan for reserves annually and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Central Valley School District – Claims Audit (2015M-129)
… not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Worcester Central School District – Unassigned Fund Balance (2016M-1)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … avoid raising more real property taxes than necessary. … Worcester Central School District Unassigned Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Columbia County – Procurement (2017M-249)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services in accordance with General Municipal Law and the County’s … procedures for procuring goods and services that GML does not require to be competitively bid. The County procured …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Skaneateles Central School District - Online Banking (2019M-2)
… period were appropriate. The online banking policy does not clearly indicate how online transfers will be authorized and processed. None of the employees involved in online banking received Internet security awareness … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… has not adopted multiyear financial and capital plans or established adequate reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Milford 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-87Westchester Library System – Procurement (2015M-199)
… policy does not address New York State General Municipal Law bidding or best value requirements when procuring goods …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of … $13.7 million. Key Findings The Treasurer did not use correct attendance dates when calculating tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Your Home Public Library – Financial Management (2016M-228)
… expenditures, the reports did not include accurate cash or fund balances. A $100,000 interfund advance from the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Dunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate … distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … totaling $345,300. Key Finding The District did not solicit competition, or retain evidence of soliciting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, … fund balance to help finance operations, it was not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80