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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and accurate accounting records were maintained, that bank reconciliations were performed, that the District’s … maintains adequate accounting records, reconciles bank accounts monthly and files the District’s AUD with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Rochester City School District – Payroll and Procurement (2016M-435)
… supervisors to attend training on p-card procedures and on quote and bidding requirements after the policy for p-cards …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Wyandanch Union Free School District – Budget Review (B23-7-1)
… the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The School District has been reducing the amount of money paid to the Library when there are refunds in property … due to tax certiorari judgments. However, there is no authority for a school district to chargeback any portion … receiving and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … with the LLC’s principal owner to provide services similar to what the LLC had previously provided. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Central Islip Union Free School District – Financial Management (2013M-380)
… limit over these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andEast Moriches Union Free School District - Budget Review (B7-15-5)
… charter school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments … Calculate the payment of social security and Medicare taxes for applicable projected salaries at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Weedsport Central School District – Financial Management (2016M-94)
… the plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. … Weedsport …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9City of Lockport – Budget Review (B20-1-9)
… The proposed budget includes State aid and sales tax estimated revenues of $2.1 million and $5.5 million, … to fund buyouts. The proposed budget does not include a tax overlay, which could create a shortfall in 2021. The proposed budget includes a tax levy of $13,174,703 which complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9