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Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Mount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Wyandanch Union Free School District – Budget Review (B26-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 202627 budget
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Churchville-Chili Central School District – Financial Management (2015M-354)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. … Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, … total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Village of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Corinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … within its boundaries, is located in Rensselaer County and has a population of approximately 6,900. The Town is … Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a population … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The … Board of Trustees, which is composed of a Village Mayor and four Trustees. The Village’s annual budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Delhi – Financial Condition (2013M-110)
… governed by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer … the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Niagara Falls Water Board – Financial Management (2015M-141)
… agreements and New York State Public Authorities Law for the period January 1, 2013 through April 30, 2015. … systems and facilities. The Water Board’s operating budget for 2015 totaled approximately $29.8 million and included appropriations for the Water Board and the Water Authority. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Hudson Housing Authority – Board Oversight (2016M-302)
… to ensure that cash receipt, cash disbursement and bank reconciliations duties are segregated. The Board did not … that the duties for cash receipts, cash disbursements and bank reconciliations are segregated among employees or that … Perform a deliberate and thorough audit of claims prior to payment or appoint a claims auditor to do. Such an audit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… were not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who … cash is deposited in a timely manner and is physically secured prior to deposit. Designate an individual who is not …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225LaFargeville Central School District – Information Technology (2021M-192)
… (IT) controls over physical IT assets and nonstudent network user account access. Key Findings … not establish adequate IT controls over physical IT assets and non-student user account access to the District’s … were not recorded in the District’s inventory records, and seven computers, two audio systems, one projector and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192