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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Board has not adopted a comprehensive disaster recovery plan. Key Recommendations District officials should implement … test and update a comprehensive disaster recovery plan that identifies how essential data will be preserved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… budget policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level … Develop policies and procedures and a long-term financial plan to govern the budgeting process and establish reasonable …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background … Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 fiscal year were approximately $9.4 million. … Village officials have not developed formal IT policies for user access, and the Board has not developed a formal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55LaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 … overestimated appropriations when developing budgets for the three fiscal years 2012-13 through 2014-15. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216LaGrange Fire District – Board Oversight (2014M-127)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 … through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingCity of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Ephratah – Accounting Records and Reports (2022M-138)
… in a timely manner. Annual Update Documents (AUDs) from 2015 through 2020 were filed with the Office of the … bank reconciliations on a timely basis. File AUDs as required. Annually audit the Supervisor’s records. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As … should account for all receipt numbers. Users’ access to the software collection system should be restricted to …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Trumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method … the audit period. Officials have been using the vendors for approximately 15 years. Key Recommendations Update the … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $808,000. Key Findings District officials did not seek competition for the services of 11 professionals totaling $290,500 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Canton - Compensation and Benefits (2018M-159)
… totaling $73,794 from April 2015 through August 2017 without Board authorization. In August 2017, he reimbursed …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Machias – Supervisor’s Financial Duties (2021M-98)
… the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December … Prepare and file the annual financial report with OSC as required. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do … to review the Boards administration of grant fund moneys for the period of May 4 2009 through September 25 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report