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Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… July 1, 2012 through February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and … Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates 17 … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, which operates one school … Ensure that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … Inspector and elected Village Justice by voucher as if they were independent contractors. However, these are … specify who was authorized to use the credit cards, for what purpose the cards could be used, or procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… resources to repay the full amount of these interfund loans without affecting their operations. Key Recommendations … reports to monitor the Village’s operations. Develop a plan to repay outstanding interfund loans or authorize interfund transfers to repay all or a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the … for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 gallons, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not … the preparation and recording of disbursements, and bank reconciliations. The Supervisor allowed the bookkeeper … the approved claim warrants to the checks that cleared the bank. There was no documentation of an annual Board audit of …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report released in March 2010. Background The City of Rochester is located in …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… to review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… (TOV) total unreserved fund balance decreased from a surplus of $2.5 million at the end of fiscal year 2007 to a … (SWDD) unreserved fund balance went from a $2.6 million surplus at the beginning of 2010 to $7.9 million deficit at … deficit in 2012, thus decreasing fund balance from a surplus of $7 million to a deficit of $10.3 million at the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The … billing all parcels in the Westport Water District for operation and maintenance charges. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library … State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a … Ballston Spa Public Library Donations and Circulation Desk …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m