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North Rose-Wolcott Central School District – Financial Management (2016M-22)
… is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, … to five- year period, and make appropriate adjustments to address any ongoing economic or environmental factors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… funds to the District’s reserves without calculations or justifications for the funding levels in the reserves. The … and the conditions under which the funds will be used or replenished. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorSouthern Cayuga Central School District – Financial Management (2015M-224)
… multiyear financial plan does not address its debt share or declining enrollment. Key Recommendations Continue to … debt, use and funding of reserves and any economic or environmental factors. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Westbury Water District – Purchasing (2015M-261)
… The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 … through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, … disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … of service required. The Board has not developed computer security and disaster recovery plans. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of DeKalb – Financial Management (2016M-427)
… Town of DeKalb Financial Management 2016M427 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Village of Shortsville – Board Oversight (2015M-5)
… annual financial report and supporting books annually, or engage the services of an independent public accountant to do …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Mill Neck – Financial Management (2014M-358)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background … Board and has a general fund budget of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
Village of Franklinville Police Payroll and Water Accountability 2014M262
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Tyrone – Financial Management (2014M-343)
… level. The Town has not developed policies, procedures or multiyear financial plans to govern budgeting practices. … plan for restoring fund balance. Perform an annual audit or hire an independent auditor to do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… without performing a complete and comprehensive review or ensuring billings were properly supported. The Board did … with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Highland Central School District – Non-Instructional Overtime (2021M-8)
… School District (District) officials properly authorized and monitored overtime for non-instructional employees. Key Findings District officials did not properly authorize and monitor overtime for non-instructional employees or … Determine whether Highland Central School District District officials properly authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… and a plan to use surplus funds. THLDC officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceMarlboro Central School District – Information Technology (2021M-33)
… and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33