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Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … County. The District, which operates six schools with approximately 2,000 students, is governed by a … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Greece Public Library – Information Technology (2017M-130)
… and the sanitation and disposal of hardware and electronic media. Adopt a comprehensive disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an … master file. The District did not have any procedures in place to determine whether a vendor name is already …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 customers across Western New York. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Holland Patent Central School District – Access to the Student Information System (2016M-326)
… July 31, 2016. Background The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, … Holland Patent Central School District Access to the Student Information System …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the … 5 increased by $1.4 million during the audit period due to inadequate budgetary estimates. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately … April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… period July 1, 2015 through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in … Ticonderoga Central School District Transportation State Aid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraEast Islip Public Library – Cash Receipts (2017M-223)
… 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk … East Islip Public Library Cash Receipts 2017M223 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has approximately 560 employees, is governed by a 10-member Board of Trustees. Key Findings … and shopping websites which could expose the network to virus attacks or compromise systems and data. The College has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193