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Yorktown Central School District – Procurement and Claims Processing (2017M-177)
Yorktown Central School District Procurement and Claims Processing 2017M177
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Erwin – Justice Court (2017M-266)
… Erwin is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 … Town of Erwin Justice Court 2017M266 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Saratoga Springs City School District – Fund Balance (2016M-99)
… Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Pearl River Union Free School District – Competitive Procurement (2015M-363)
… November 13, 2015. Background The Pearl River Union Free School District is located in the Town of Orangetown, in … Pearl River Union Free School District Competitive Procurement 2015M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Islip Union Free School District – Financial Condition (2013M-213)
… Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
Afton Central School District Management of Fund Balance and Reserves 2016M134
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June … The Village is governed by an elected seven-member Village Board. Budgeted appropriations for the 2014-15 fiscal year … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always … in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April 1, … April 20, 2016. Background The Village of Monticello Housing Authority is located in the Village of Monticello in … Authority, which was established pursuant to State Public Housing Law, is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of West Seneca – Purchasing (2015M-11)
… was to evaluate the Town’s purchasing practices for the period January 1, 2013 through December 18, 2014. Background … was to evaluate the Towns purchasing practices for the period January 1 2013 through December 18 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Laurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Lansing Fire District – Investment Program (2023M-62)
… not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and … by New York State General Municipal Law Section 39. The District earned interest totaling approximately $9,000 from the District’s savings account, which had an average daily …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Murray – Capital Projects (2014M-086)
… the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. Background … the Supervisors financial records and reports for the period January 1 2008 through February 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … The purpose of our audit was to review the Highway Departments purchasing practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103