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Port Washington Fire Department – Budgeting (2015M-209)
… to determine whether the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. … governed by a five-member Board of Directors. Expenditures for 2014 totaled approximately $3.9 million. Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Town of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently maintained 81 … as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Seneca Falls - Financial Management (2018M-266)
… multiyear financial and capital plans for a three- to five-year period, including a formal reserve plan. Town … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Fort Ann Central School District - Fund Balance Management (2018M-119)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of … was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… for the period January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Columbia County – Procurement (2017M-249)
… General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … and five Hudson City Supervisors. Budgeted appropriations for 2017 totaled approximately $142.4 million. Noteworthy … the bidding requirements of GML and includes procedures for procuring goods and services that GML does not require to …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… supported, audited and paid in accordance with contracts for the period January 1, 2016 through July 24, 2017. … Services, which employs approximately 300, is responsible for providing early intervention and preschool education programs and for providing children and family services. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $108.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… in the audit report released in February 2013. Background The City of Mechanicville is located in Saratoga …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fUnadilla Valley Central School District – Special Education Services (2016M-47)
… special education services in a cost-effective manner for the period July 1, 2013 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … do not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingTown of Charlton – Procurement (2022M-5)
… always retain copies of other government contracts used to procure goods and services. Key Recommendations Follow the … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userVillage of Belle Terre – Audit of Claims (2013M-87)
… elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded … officials. Key Recommendation There are no recommendations for this report. … Village of Belle Terre Audit of Claims …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87State Comptroller DiNapoli Releases School District Audit
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditVillage of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… [read complete report - pdf] Audit Objective Determine whether District officials … not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationValley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in Orange County and is governed by a Board of Education. The District served 4,652 students during the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected members. It had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224