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Wayne Central School District – Financial Management (2012M-229)
… 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of Trustees which comprises three …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the … approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because she was … clerk. The Superintendent, or in his absence the Business Administrator, should compare payroll registers to payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and … operates three schools with approximately 1,730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… 1, 2016. Background The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, … operates two schools with approximately 800 students, is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… 28, 2014. Background The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate … from the Town of Paris, in Oneida County. The District is governed by a five-member Board of Fire Commissioners and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mWallkill Central School District – Claims Auditing (2023M-52)
… documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of claims) … Ensure the claims auditor report provided to the Board is accurate and complete. Ensure the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises six … or on due dates. Ensure that the annual reconciliation is performed by March 1 of each year. Ensure that the City …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… records. We identified significant inaccuracies in balance sheet account balances as well as in revenues and …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266County of Rockland – Budget Review (B6-14-24)
… year are reasonable. Background The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and Westchester counties. Our …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the … and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population … Town of Canandaigua Fund Balance Water Operations and Information …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Wellsville Central School District – Financial Management (2017M-159)
… 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, … and Willing in Allegany County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Maine-Endwell Central School District – Financial Condition (2013M-49)
… 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark … and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Skaneateles Central School District – Records and Reports (2015M-154)
… 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in … operates four schools with approximately 1,420 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154