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Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Tuxedo Union Free School District – Financial Condition (2015M-360)

… and reserve fund money was commingled with other funds. The Board and District officials did not develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Beacon City School District – Budget Review (B6-13-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

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) employee leave accruals …

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

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… provided. Review all unclaimed services identified in this report and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Lockport Public Library – Claims Processing (2015M-192)

… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Town of Corinth – Claims Auditing (2017M-102)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate … Board did not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Beacon City School District – Budget Review (B6-14-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Chenango Valley Central School District – Budget Review (B4-15-8)

… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal year are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Town of Ulster – Town Assessor (2016M-361)

… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Village of Mayfield – Water and Sewer Operations (2017M-28)

… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … approximately $430,000. Key Findings Village officials do not reconcile gallons of water produced to gallons billed. …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

South Country Central School District – Procurement (2013M-91)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central … reviewed 36 claims totaling $1,199,894 that were subject to the District’s procurement policy during the period July …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …

https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property