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Town of Webb - Ski Collections (2018M-188)
… officials have not developed policies or procedures for how ski collections should be recorded, deposited and … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … and procedures over ski collections to provide guidance on how collections should be recorded, deposited and reconciled. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Lancaster - Information Technology (2018M-114)
… Objective Determine whether the Board ensured Information Technology (IT) assets were properly safeguarded and secured. Key Findings Town officials have not designed or …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… reserves. Key Findings Unrestricted fund balance exceeded the statutory limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not … to fund operations and overestimated appropriations by a total of approximately $2.7 million (6 percent). The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mElba Central School District - Financial Management (2018M-96)
… appropriations averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Village of Milford – Board Oversight (2018M-25)
… of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Town of Ashford – Water District (2015M-343)
… or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
Hartford Central School District Cafeteria Collections 2018M10
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s … July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Berkshire Union Free School District – Financial Condition (2015M-310)
… July 1, 2011 through August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Village of Harriman – Water Department Billing (2014M-311)
… Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through … with the Village code. Village officials did not bill two commercial customers because those customers had …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… 29, 2015. Background The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, … did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Bellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District District officials approved supported and monitored overtime
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s … of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… [read complete report - pdf] Audit Objective Determine whether … nonresident tuition (NRT) rates for special education students in accordance with regulations. Key Findings … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education