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Alexander Central School District – Financial Condition (2015M-227)
… period July 1, 2010 through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and … Alexander Central School District Financial Condition 2015M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … requiring such authorization. Ensure all original invoices are maintained to substantiate capital project expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s … Develop a plan for using surplus funds in a manner that benefits District taxpayers. Review all reserve balances and determine if the amount reserved are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in … legally established limits and that residents were not taxed more than necessary. The balances of four reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Dayton – Financial Condition (2013M-90)
… to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of … for the Town’s four major funds for the 2012 fiscal year totaled approximately $615,000. Key Finding The Board … action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Minden – Budgeting (2014M-366)
… 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed by an elected five-member Town Board, has a … with statute and seek legal counsel to determine what remedies are available to address the $398,000 in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… through March 31, 2015. Background The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s … totaled approximately $214,000. Key Findings The Board has not established procedures for the Library’s collection … use of donated funds. Ensure that receipts of donations are recorded with sufficient documentation. Remit cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Callicoon – Cash Receipts and Disbursements (2013M-16)
… through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal … controls over the District’s cash disbursement process for the period July 1, 2012 through June 30, 2014. Background … for. Key Recommendations Ensure that all disbursements are audited and approved by the Board before disbursement. …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… not supported by a profit and loss statement or sufficient detail for the central treasurer to determine if all receipts … activity clubs attach profit and loss statements or other detail sufficient to support that all money collected is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Gowanda Central School District – Financial Management (2016M-368)
Gowanda Central School District Financial Management 2016M368
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368South Glens Falls Central School District – Access Rights (2012M-257)
… descriptions and assign financial system access rights to match the respective job functions. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Shoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m