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Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)

… examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, … an elected seven-member Board of Education, operates one school with approximately 460 students. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals

George Junior Republic Union Free School District – Tuition Billing (2015M-325)

… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m

Waterville Central School District – Criminal History Background Checks (2016M-23)

… District, which operates two schools with approximately 800 students, is governed by an elected seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checks

Ardsley Union Free School District – Reserve Funds (2015M-348)

… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348

Westport Central School District – Internal Controls Over Payroll (2014M-013)

… 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

Duanesburg Central School District – Separation Payments (2014M-67)

… 2013. Background The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in … and the Town of Wright in Schoharie County. The District is governed by an elected seven-member Board of Education and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67

Town of Horicon – Leave Accruals (2016M-421)

… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings … balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure that Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421

Carle Place Water District – Procurement (2014M-18)

… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … which comprises three members. The District’s expenditures for the 2012 fiscal year totaled over $2.2 million. Key … officials did not always obtain necessary quotations for purchases. Key Recommendations Consider revising the …

https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18

Village of Waverly – Financial Condition (2014M-137)

… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. … Village of Waverly Financial Condition 2014M137 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137

Uniondale Public Library – Procurement (2015M-126)

… did not always seek competition when procuring goods and services. Key Recommendations The Board should adopt a … requirements. Library officials should ensure that goods and services are purchased in accordance with the purchasing …

https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126

Schenectady Municipal Housing Authority – Payroll (2014M-223)

… County. The Authority, which was established under New York State Public Housing Law, is governed by a seven-member Board …

https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223

Bethlehem Public Library – Selected Cash Receipts (2014M-254)

… 1, 2012 through May 31, 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany … Bethlehem Public Library Selected Cash Receipts 2014M254 …

https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254

Village of Ballston Spa – Audit Follow-Up (2017M-256-F)

… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-f

Village of Webster – Audit Follow Up (2012M-110-F)

… Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 residents. The Village is … water funds in 2011-12 were approximately $3.3 million. Results of Review Based on our limited procedures, it appears …

https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-f

Albany Parking Authority – Cash Collections (2016M-181)

… five-member Board of Directors, was established by the State Legislature to construct, operate and maintain …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181

Green Island Power Authority – Electric Billing and Collection (2015M-137)

… January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137

Town of Fishkill – Audit Follow-Up (2013M-188-F)

… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25 2015, in implementing our … The purpose of our review was to assess the Towns progress as …

https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-f

Town of Allegany – Financial Management (2015M-103)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a … The purpose of our audit was to evaluate the Boards financial management …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103