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Lowville Academy and Central School District – Financial Condition (2015M-220)

… Purpose of Audit The purpose of our audit was to review the … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … and capital plans to address how they will use wind power revenues. District officials have been using reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through August 5, … is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

Village of Alden Ambulance Service Billing and Collection 2016M321

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Town of Sodus – Financial Management and Professional Services (2013M-99)

… budgeting process. The Board did not adopt an investment policy or develop guidelines over other key financial areas; … Justice, and Supervisor’s office. The Town’s procurement policy does not require the solicitation of written proposals … services. Key Recommendations Develop and adopt a written policy for budget development and monitoring and for …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2010, through May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population … Town of Pulteney Financial Management and Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through … is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village is governed by an elected five-member Board of Trustees. … Payroll duties are not adequately segregated and there is no periodic management oversight. The Board did not …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Village of Hunter – Cash Receipts and Board Oversight (2015M-254)

… receipts for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s … reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does the budget include a … Ensure that the Board minutes contain a resolution listing employee wages and salaries or that the approved budget …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… has not developed procedures to segregate the collecting, recording, and reconciling of School meal and field study …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Town of Wawayanda – Financial Management and Information Technology (2013M-260)

… the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal years 2010 through … total fund balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of … has not developed a formal long-term plan addressing the excessive unexpended surplus fund balance. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260

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