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Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… We reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mAkron Central School District - Financial Management (2018M-195)
… $2.8 million (10 percent). District officials overfunded two reserves that totaled about $5.3 million and did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Town of East Greenbush – Justice Court Operations (2016M-60)
… five-member Town Board, maintains a Justice Court with two elected Justices. The Justices’ combined collections in …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Village of Millbrook - Financial Operations and Procurement (2018M-135)
… for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Islip Housing Authority – Cash Disbursements (2017M-167)
… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Perry Central School District – Financial Management (2017M-118)
… by an elected seven-member Board of Education, operates two schools with approximately 850 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Housing Preferences for Veterans (Follow-Up)
… and Development (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… and Seneca in Ontario County. The District, which operates two schools with approximately 1,580 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Russia in Herkimer County. The District, which operates two schools with approximately 460 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Education. The District operates no schools and has two students for whom it pays tuition to attend a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Saugerties – Justice Court Operations (2015M-47)
… five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected approximately $1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… records. Bank reconciliations were generally performed two to three months after the statement date. Periodic …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-1042020 Financial Condition Report – 2020 Financial Condition Report
… The 2019-20 fiscal year brought the convergence of two dramatically different periods to New York State. The …
https://www.osc.ny.gov/reports/finance/2020-fcrNewfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Treasurer to ensure accuracy. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… and funding needed reserves. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249