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Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Town of Niagara – Justice Court (2015M-218)

… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … The Town of Niagara is located in Niagara County and has a population of approximately 8,400. The Town is … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218

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

… Purpose of Audit The purpose of our audit was to determine if the District properly … District locations. Ensure that all receipts are deposited on a timely basis. … Roslyn Union Free School District Cash …

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

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

… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the …

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

East 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-283

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

Lake Placid Central School District – Investment Program (2023M-94)

… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Ramapo 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-84

Village 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-b3-13-7

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

… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the anticipated project costs. As a result, original …

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

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

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

Village of Altamont – Justice Court Operations (2016M-199)

… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199

Village 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-184

Forestburgh 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-203

Rochester 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-406

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

… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …

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

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

… located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates … The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District officials … the District’s actual needs, based on current information and historical data. Ensure that the amount of the District’s …

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