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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive online banking agreement with the depository. … Rombout Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … receives on behalf of the Department a tax on the premiums of fire insurance policies written on property by … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, … $5.6 million. Key Finding The Authority has established and designed an adequate system of internal controls over … trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… that the Library/Museum can only spend interest earned on Foundation funds, the Library/Museum violated this …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Weedsport Central School District – Financial Management (2016M-94)
… officials acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 … the District’s reliance on non-recurring revenues, such as fund balance and interfund transfers, as financing sources in … period that address the funding, use and maintenance of fund balance and reserves, specific timelines and funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… historically funded reserves by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory limit. Three of 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… [read complete report – pdf] Audit Objective Determine whether Village of … officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Hammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Adequacy of 2021 Budgets - Essex County (S9-21-9)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Otsego County (S9-21-15)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5