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Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andBath Central School District – Reserves (2016M-401)
… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Greenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221East Moriches Union Free School District -- Budget Review (B7-16-3)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated deficit in the … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Port Jervis City School District – Financial Condition (2016M-319)
… 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools with … adopts more realistic budgets to avoid raising more real property taxes than necessary. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected … East Quogue Union Free School District Selected Payroll Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andGeneva Housing Authority – Cash Receipts (2015M-160)
… the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user access rights …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mFishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school with approximately 70 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
NorwoodNorfolk Central School District Claims Auditing 2016M288
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Orange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146