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Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… and Wilton in Saratoga County. The Company is governed by an elected six-member board of administrative officers. … Treasurer adheres to the bylaws when making disbursements by requiring that bills be paid only after they have been …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of … services as required by statute. A purchase awarded by the best value method, in which non-price factors can be …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
Crown Point Central School District Internal Controls Over Payroll 2013M100
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Erin– Inappropriate Highway Purchases (2014M-16)
The purpose of our audit was to review Highway Department purchases for appropriateness for the period January 1 2007 through September 10 2013
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … with the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Tompkins County Public Library – Financial Management (2015M-250)
… Seneca and Cayuga Counties. The Library, which is governed by a 15-member Board of Trustees, serves approximately 47,000 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Longwood Public Library – Bank Account Management (2015M-309)
… School District’s residents. The Library is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309City of Elmira – Audit Follow-Up (2017M-90-F)
… a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fGloversville Public Library – Claims Processing (2014M-81)
… library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. Budget …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Prattsburgh Central School District – Tax Collection (2016M-122)
… not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The … and present a warrant to the Tax Collector prior to the start of the collection process. … Prattsburgh Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Shenendehowa Central School District – Claims Processing (2016M-137)
… for the period July 1, 2014 through January 31, 2016. Background The Shenendehowa Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Three Village Central School District – Fuel Inventories (2015M-271)
… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Valley Stream Central High School District – Payroll (2016M-19)
… schools with approximately 4,600 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… cost savings and address rising health insurance costs by offering employees a buyout incentive for the period July … two schools with approximately 1,120 students, is governed by an elected seven-member Board of Education. The District’s … District officials achieved health insurance cost savings by changing health insurance carriers and offering employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
Liverpool Central School District Employee Compensation and Benefits 2014M374
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsJohnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 … Key Finding The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accruals