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Germantown Fire District – Board Oversight (2014M-166)
… for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 … to device inspections. … Warren County Occupancy Tax and Weights and Measures 2016M346 …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. 2017. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Hortonville Fire Company – Financial Activity (2014M-210)
… May 19, 2014. Background The Hortonville Fire Company is a volunteer organization associated with the Hortonville … reports to the members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to … fundraising activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Red Hook - Financial Condition (2018M-171)
… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Chenango Valley Central School District -- Budget Review (B18-4-3)
… are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best interests of … … Science Academies of New York Charter Schools Purchase versus Lease of Buildings 2017M279 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we … $718,000 less than the cost to purchase and renovate the SMC. The Town purchased a former fire hall, senior center and …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Fredonia Central School District - Financial Management (2018M-33)
… balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Rushville - Board Oversight and Information Technology (2018M-118)
… Information Technology (IT) assets. Key Findings The Board did not: Annually audit the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Margaretville - Fiscal Management (2018M-78)
… resulting in general fund surpluses. As a result, the Town did not need all of the appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made … it did not review property permit fees on a regular basis. Key Finding We determined that the Department implemented …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followBolton Fire District – Credit Cards (2017M-180)
… for 2017 total $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 … is intact prior to approving these claims for payment. Reconcile credit card statements to itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Dunkirk City School District – Financial Management (2017M-122)
… 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… for non-instructional salary. Key Findings The District did not establish a policy or written procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… directing how and when adjustments were to be applied to customer accounts or to providing guidance about procedures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s … December 31, 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County – Motor Vehicle Oversight (2015M-314)
… of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July … Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … on the disposal of motor vehicles. … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraColumbia-Greene Community College – Information Technology (2017M-213)
… accounts that have not been used in the last six months, with the oldest account’s last logon being over 10 years ago. … policy. Review the Internet usage log to ensure compliance with the College’s computer use policy. Test the disaster …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213