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Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Town of West Seneca - Capital Project Management (2019M-195)

… whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the anticipated …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

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

PayServ

… Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days …

https://www.osc.ny.gov/state-agencies/payroll/job-aids/payserv

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

University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)

… Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted appropriations … proof of residency. In addition, three of the students had moved and their files had a different verified address than the School used when it billed RCSD. Key Recommendation Periodically verify …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-and

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of Danby and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City … Rochester Career Mentoring Charter School Procurement 2016M406 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406

Lyme Central School District – Financial Condition (2016M-383)

… period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one … Lyme Central School District Financial Condition 2016M383 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383

Ellenville Central School District – Financial Condition (2015M-330)

… the Board appropriated almost $14.7 million of fund balance, most of which was not used. Key Recommendations … adopting budgets that result in the appropriation of fund balance that will not be used. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330

Utica Academy of Science Charter School – Purchasing (2015M-71)

… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the … Utica Academy of Science Charter School Purchasing 2015M71 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

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

… Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The …

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)

… adequate written policies and procedures over the cash receipt collection process. The Board did not provide … written policies and establish procedures over the cash receipt collection process. Provide adequate oversight and …

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

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …

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)

Your Home Public Library Financial Management 2016M228

https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228

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