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Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … for 2014-15 complies with the property tax levy limit. Key Recommendations There are no recommendations in this …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

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

… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … proposed budget complies with the property tax levy limit. Key Recommendations There are no recommendations for this …

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

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… the 2015-16 fiscal year total approximately $20 million. Key Findings District officials have not developed a … operations for each of the past three fiscal years. Key Recommendations Develop a long-term financial plan to … increase revenues or both. Reduce the reliance on fund balance and adopt budgets in which recurring …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88

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

… the 2015-16 fiscal year totaled approximately $8 million. Key Findings The Board overestimated appropriations for … fund balance in accordance with statutory requirements. Key Recommendations Adopt budgets that represent the District’s actual needs, based on current information and historical data. Ensure that the …

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

Walton Central School District – Financial Condition (2014M-118)

… the 2013-14 fiscal year totaled approximately $20 million. Key Findings The District’s unassigned fund balance declined … implemented a comprehensive multiyear financial plan based on reasonable estimates that project future revenues and expenditures. Key Recommendations Carefully consider the amount of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Town of Colchester – Financial Condition (2016M-376)

… highway funds in 2016 totaled approximately $2.8 million. Key Findings The Board does not have a written fund balance … by 7 percent and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a comprehensive fund balance policy …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376

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

… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … proposed budget complies with the property tax levy limit. Key Recommendations There are no recommendations for this …

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

Town of Guilderland – Golf Course Collections (2017M-22)

… a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town … sales logs to his annual report of driving range fees. Key Recommendation The Director should remit driving range fees to the Comptroller’s office on a timelier basis and include the daily sales logs with the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

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

… for 2016 totaled approximately $15.9 million. Key Findings The Tax Assessor did not properly grant and … the county for four of eight properties that were sold. Key Recommendations Review all property tax exemptions on an annual basis to verify that proper documentation is …

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

Town of Oxford – Financial Management (2016M-420)

… for 2016 totaled approximately $1.1 million. Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The … did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that finance recurring …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage … were confidentially communicated to District officials. Key Recommendation Establish written procedures for granting, … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… with transparent and comprehensive financial  information. Key Findings Although District officials maintain a … the following information they were required to include on the District’s website: External audit reports Original … and final annual budgets, and Board meeting minutes Key Recommendation Ensure that required and helpful …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… network, student information and financial applications. Key Findings Although District officials restricted access to … were communicated confidentially to District officials. Key Recommendations Review generic network user accounts and … accounts and limit access rights and permissions based on a user’s job responsibilities and to properly segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

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

Town of Virgil – Board Oversight (2015M-40)

… for 2014 totaled approximately $1.8 million. Key Findings The Board did not ensure that adequate controls … with unpaid water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations Establish policies over the water and …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Town of Wright – Financial Operations (2014M-277)

… the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting … an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic budgets based on prior years’ actual results and current and future known …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Westchester Library System – Procurement (2015M-199)

… budget for 2015 totals approximately $6.4 million. Key Finding The Library System’s purchasing policy does not … use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

City of Norwich - Emergency Medical Services Billing (2019M-112)

… [read complete report - pdf] Audit Objective Determine whether City officials effectively … billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… and whether amounts paid for benefits were accurate. Key Findings The Treasurer did not maintain separate records on leave accruals earned and used for administrative … outstanding totaling $1,084, and two overpaid by $553. Key Recommendations Adopt procedures for the maintenance of …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Waterloo Central School District - Financial Condition Management (2019M-137)

… adequately managed the District’s financial condition. Key Findings District officials: Consistently adopted budgets … 30, 2018, that were potentially overfunded or unnecessary. Key Recommendations The Board and District officials should: … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137