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Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… financial operations. The day-to-day financial operations are conducted by the school’s Coordinator of School … budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues from … resident school districts, School meals and field studies are properly billed, collected, recorded, and reported. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Stockport – Disbursements (2013M-216)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… Purpose of Audit The purpose of our audit was to determine whether … 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie … worked overlapping hours at the District and at another school district. District officials do not adequately monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within … recordkeeping system. The District has not adopted a formalized process for monitoring user activity. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Town of Mentz – Board Oversight (2016M-403)

… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 through September 6, 2016. … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate 428 students who … employee leave accrual records. Adopt and implement a comprehensive computer use policy, which should be provided …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 … not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Town of New Lisbon – Financial Oversight (2013M-12)

… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Town of North East – Internal Controls Over Information Technology (2013M-31)

… the policy, nor educated Town officials and employees on the existence of the policy. The Town does not have a …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Chenango County Probation Department – Restitution Payments (S9-20-3)

… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Franklin County Probation Department – Restitution Payments (S9-20-13)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse victim … checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

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