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Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialVillage of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Solvay Union Free School District – Payroll (2017M-257)
… amounts. … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Town of Nanticoke – Financial Condition Management (2017M-186)
… a population of approximately 1,600. The Town is governed by an elected five-member Town Board. General fund budgeted … Budgeted general fund appropriations exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund balance increased by 75 percent over the past three years. Town officials have …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Background The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The … operates three schools with approximately 1,695 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Miller Place Union Free School District – Check Signing (2017M-76)
… The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have … flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… programs for approximately 1,200 students, is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted … review to ensure that the information used by the assistant to calculate separation payments was …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. Budgeted … $28.4 million. Key Findings Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and … Budgeted appropriations exceeded actual expenditures by an average of more than 4 percent per year. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Cornwall Central School District – Financial Condition (2015M-148)
… Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, … relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School … District officials implemented specific procedures to ensure that individuals were paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… County in the Town of Brookhaven. The District is governed by the Board of Education (Board), which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mSauquoit Valley Central School District – Financial Condition (2016M-88)
… The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton … which operates one school with approximately 350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through November 23, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services