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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… govern the use of available fund balances. Create reserve funds and long-term financial plans to protect residents’ …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Franklin – Financial Condition (2018M-8)
… Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. … information technology (IT) policies and procedures to address acceptable use, sanitization and disposal and …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mJefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Phelps – Financial Management (2015M-70)
… management practices for the period January 1, 2011 through March 27, 2015. Background The Town of Phelps is … management practices for the period January 1 2011 through March 27 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Middlefield – Budgeting (2015M-109)
… and controlling the budgets for the period January 1, 2013 through January 6, 2015. Background The Town of Middlefield … did not approve budget line transfers throughout the 2011 through 2014 fiscal years, allowing various budget lines to … and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer charges for … The purpose of our audit was to review the Towns internal controls over water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… with detailed monthly financial information. The certified public accountant’s audits did not ensure that financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351South Glens Falls Central School District – Access Rights (2012M-257)
… was to determine whether employees had appropriate access rights to the District’s financial system for the period July … and develop procedures, to limit financial system access rights to only those functions that employees need to perform … job descriptions and assign financial system access rights to match the respective job functions. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Delaware County. The District, which operates two schools with approximately 750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsSaratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Cheektowaga – Credit Card Purchases (2017M-18)
… department. Board minutes do not contain any evidence to show that the Board audited credit card purchases. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18