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Islip Housing Authority – Cash Disbursements (2017M-167)
… March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The … which provides low-rent housing for qualified individuals, is governed by a five-member Board of Commissioners composed …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua … to approximately 1,400 customers. The District, which is governed by an elected five-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk … operates six schools with approximately 2,000 students, is governed by a seven-member Board of Education. General …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and … of Leicester in Livingston County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 … is governed by an elected five-member Board of Education. Salary appropriations were approximately $68 million for the … fund budget, of which $9 million was for non-instructional salary. Key Findings The District did not establish a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether … did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and … Recommendations Review bank statements and canceled check images. Ensure that all collections are supported by adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were approximately $2.1 million …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. … and ensure that accounts are periodically reviewed for necessity and appropriateness. Review the Internet usage …
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)
… through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Chenango Valley Central School District -- Budget Review (B18-4-3)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Clifton-Fine Central School District – Financial Condition (2017M-297)
… and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.4 …
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)
… through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is governed by a 10-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Operating …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established … January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected nine-member Board. Budgeted …
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)
… June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. …
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 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Kingston City School District – Fixed Assets (2017M-214)
… million. Key Findings Assets were not tagged as District property. New assets were not added to the inventory list. … thresholds have a tag affixed identifying them as District property. Ensure that new assets are added to the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214