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Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… and could not explain why the bank balances presented on the Treasurer’s reports for three consecutive months … were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Village of Elmira Heights – Claims Auditing (2024M-44)
… totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s procurement … a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the claims to help ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of East Greenbush – Justice Court Operations (2016M-60)
… June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which is governed by an elected five-member Town Board, maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Camden Central School District – Financial Condition (2016M-51)
… July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Babylon Union Free School District – Financial Condition (2015M-323)
… did not have proper documentation for the establishment and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Albion Central School District – Budgeting (2016M-80)
… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Fishers Island Waste Management District -- Purchasing (2015M-292)
… officials did not always use vendors who provided the best price and did not provide adequate documentation to …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Saugerties – Justice Court Operations (2015M-47)
… analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Minden – Budgeting (2014M-366)
… estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales … of sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for … to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general … The Company entered into an agreement with a Board member for work performed at the Company’s firehouse for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mPortville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as of … to reasonable levels and use reserves in accordance with applicable statutes. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Victor Central School District - Financial Management (2019M-62)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance … of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Akron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195