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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… District, which operates two schools with approximately 890 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the … and improve student achievement for the period July 1, 2012 through February 20, 2014. Background The Sidney … by moving students in special education classes at BOCES to in-house classes. District officials obtained more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentPine Valley Central School District –Financial Management and Procurement (2014M-36)
… with statutory requirements. The District’s reserve policy does not address the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementAlbany City School District – Separation Payments and Information Technology (2012M-251)
… for the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… were approximately $1.2 million. Key Findings The Board’s personnel policy did not clearly define important terms and … it for personal purposes. Key Recommendations Develop personnel policies that are clear with respect to the accrual …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… water and sewer funds. Inaccurate budgeting and lack of monitoring have caused fund balance to decline in the general … Village of Deposit Fiscal Monitoring and Selected Financial Operations 2013M205 …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Town officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
Village of Spring Valley Financial Activities and Information Technology 2012M180
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and … financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and … informed decisions regarding financial operations. Ensure there is an available appropriation prior to approving …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The Bayport-Blue Point Public …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… and disbursed cash reimbursements to employees. The former Director was able to earn comp time in excess of the limit … each individual. Investigate the overpayment to the former Director for unused time and determine whether to seek … the type of leave being used, to be approved by the Director. …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… The City’s 2012 and 2013 general fund budgets totaled $34 million and $35 million, respectively. Key Findings The City did not adopt a … for use in monitoring City financial operations. System users were unnecessarily assigned administrative rights and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
Village of Westbury Purchasing Claims Audit and Information Technology 2013M301
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Village of Port Byron Financial Monitoring and Information Technology 2014M116 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116