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Warsaw Central School District – Financial Management (2016M-278)
… of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools with approximately 900 students, is governed by … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions and accounts … employment status. Unnecessary accounts could be used to inappropriately access the SIS Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices … Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Livonia Central School District – Software Management (2016M-293)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… on the bank statements. Ensure that the Treasurer has only those access rights within the POS system that are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools … credit card maximum spending and account credit limits are in accordance with the limits authorized by the credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Village of Afton – Claims Auditing and Disbursements (2023M-177)
… report – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims … and monitored non-payroll disbursements. Key Findings The Board did not properly audit claims. As a result, … for unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and … Determine whether the Ticonderoga Joint TownVillage Fire District District Board of Fire Commissioners Board monitored financial activity and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Farmingdale Union Free School District – Payroll (2024M-22)
… overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and unavoidable. They also did not ensure all … District officials did not have adequate information to properly monitor the overtime budget and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… located in the Town of Schroeppel, Oswego County. The District, which contracts to provide fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls … and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … records showing how many people bought tickets or attended all fund-raising events. Key Recommendations Require that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… for approximately 3,100 Town residents, is governed by an eleven-member Board of Directors. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint … Findings While the Treasurer provides financial reports at monthly meetings, they are not discussed. The President did … reports provided by the Treasurer at each monthly meeting. Ensure that the President appoints three individuals …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072McConnellsville Fire District – Financial Operations (2014M-19)
… 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls … and procedures should detail specific requirements that all disbursements are for valid Department purposes and … oversight to ensure the Treasurer properly accounted for all of the cash receipts and disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… purpose of our audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1, 2014 through June … purpose of our audit was to examine internal controls over water rents in the Napanoch Water District for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Seneca County – Water and Sewer Operations (2017M-4)
… 1, 2015 through November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, … and encompasses 10 towns and four villages. The County is governed by an elected 14-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the 2012-13 … Bursar’s Office, to review and approve employee tuition waiver forms to ensure that waivers are granted in accordance …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected