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Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the … recovery plan and ensure that the plan is distributed to all essential personnel. Maintain complete, comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … inventory, and IT staff did not maintain a comprehensive list of all Town-owned software and software licenses. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims … forwarded them to a Board-designated Trustee who audited all claims. The Director did not approve 13 claims totaling … before authorizing them for payment. Approve all claims before submitting them to the Board for audit and …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, … approximately $7.6 million. Key Findings The combined fund balance of the part-town general fund, part-town highway … budgetary estimates. The Board has not adopted a fund balance policy or a multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the … period June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in … County and has a population of approximately 4,200. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of New Hartford – Procurement (2017M-149)
… million. Key Findings Town officials did not consider the aggregate amount to be expended for storm water remediation … totaling $82,928. Key Recommendations Consider the aggregate amount projected to be expended for the same or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Franklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, … data and discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Cattaraugus-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 … funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … readings to physical inventory. Officials did not require all employees to account for fuel pumped. Key Recommendations … that fuel inventory records are periodically reconciled to all fuel used and physical fuel tank measurements. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… and Westford in Otsego County. The District is governed by an elected five-member Board of Education and operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… million. Key Findings The Board failed to ensure that fund balance was maintained within legally established limits and … Recommendations Ensure that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory … limits and develop a plan for the use of excess fund balance. Develop a policy for establishing and using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Tuckahoe – Financial Condition (2015M-88)
… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to … with monthly cash balance reports or cash flow statements and, except for three budget modifications implemented during …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through … actually increased the District’s cost of providing health insurance by $37,179. District officials do not require … basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town 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-308