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Bethpage Union Free School District – Leave Accruals (2015M-100)
… Board of Education, operates five schools with more than 2,900 students. Budgeted appropriations for payroll and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsAmani Public Charter School – Payroll and Timekeeping (2015M-46)
Amani Public Charter School Payroll and Timekeeping 2015M46
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. … $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540. Several …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Chenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Carthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … Compare reconciled bank balances with the cash balances in the accounting records and investigate and correct …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is governed by … properly, or provide sufficient mitigating controls when segregation of duties is not possible or practical. …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Clayville Board Oversight 2015M115 …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110West Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287