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Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mMorrisville-Eaton Central School District – Online Banking (2017M-98)
… is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park … Island Park Union Free School District Information Technology Asset Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Genesee Central School District – Segregation of Duties (2016M-303)
… period July 1, 2014 through March 31, 2016. Background The West Genesee Central School District is located in the Towns … West Genesee Central School District Segregation of Duties …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … policy or plan for establishing, funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves in …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Cheektowaga – Credit Card Purchases (2017M-18)
Town of Cheektowaga Credit Card Purchases 2017M18
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Amagansett Union Free School District – Financial Condition (2014M-91)
… Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected … six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through … Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is … Town of Chazy Water and Sewer District Financial Operations 2017M42 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings The … oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is governed by an elected three-member Town Board. … Department registration fees and ensure the approval is included in the Board’s minutes. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Lake Pleasant – Credit Cards (2016M-432)
… The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for … cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with receipts or other … documentation. Key Recommendations Adopt written credit card policies and procedures. Limit the number of Town credit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Ithaca – Information Technology (2017M-52)
… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52