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Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… funded primarily with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not adopted … for revenues and appropriations for the general, sewer and water funds. The Board planned for general fund operating …
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)
… was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 through … Background The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is … Key Findings The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was 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)
… Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through … documentation. Remit cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations and Circulation Desk Cash Receipts 2015M101 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
Port Washington Union Free School District Claims Processing and Inventories 2016M263
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… in Tioga County. The District, which operates 12 schools with approximately 5,300 students, is governed by an elected … rights to be periodically reviewed to ensure they align with job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through … expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings … officials have consistently over-estimated expenditures and appropriated unexpended surplus funds that they did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … Orchard Park Central School District School Bus Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and … Tompkins County Soil and Water Conservation District Agriculture Environmental …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … claims we tested, totaling $967,570, had been audited. One claim, totaling $48,998, was for a truck that had no … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… internal controls over recreation department cash receipts and information technology for the period February 1, 2009, … of five elected members, including the Town Supervisor and four Council members. The Town’s 2012 operating … made directly out of the concession stand bank account and were not reviewed and approved by the Board, or recorded …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately … breach notifications and disaster recovery plans. Key Recommendations Determine the reason(s) for the …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m