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Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Cambridge – Payroll (2015M-74)
… not adequately segregated. The Board did not establish, document and approve pay rates for all employees, and some …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Binghamton City School District – Financial Condition (2013M-242)
… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Barker – Justice Court Operations (2016M-422)
… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Edmeston Central School District – School Lunch Operations (2015M-174)
… Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which … and make changes to their operations that could increase student participation and generate more revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… approximately $3.1 million for the 2013–14 school year. Key Findings When the third-party payroll services vendor … journal entries and no one regularly reviews them. Key Recommendations Work with the vendor to arrange for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… million. Key Findings The Board did not approve contracts with the School’s management company and its information …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Windsor – Information Technology (2017M-44)
Town of Windsor Information Technology 2017M44
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the period January 1, 2015 … Town of Schaghticoke Water Operations 2016M390 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Liberty – Justice Court Operations (2016M-336)
… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Hartford – Online Banking and Information Security (2016M-385)
… 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of … Town of Hartford Online Banking and Information Security 2016M385 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether … all reserve balances and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is governed by … Properly oversee and monitor the firm's work. Develop a fund balance policy that establishes a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, … governed by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for … Brookfield Central School District Financial Condition 2014M48 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Shortsville – Board Oversight (2015M-5)
… The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5