Search
Village of Silver Springs – Water Accountability and Billing (2015M-139)
… 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Town of Owego – Financial Management (2015M-179)
… Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is … almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village … other one-time expenditures, including estimated funding and use of reserves. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179City of Norwich – Information Technology (2012M-254)
… 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Stockton – Financial Management (2014M-90)
… a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Village of Lindenhurst – Claims Processing (2016M-345)
… approximately 27,000 residents. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… not always comply with GML and the Village’s procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key Recommendations Ensure that the procurement policy and competitive bid laws are adhered to when …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Kiantone – Town Clerk (2014M-273)
… through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. … population of approximately 2,300. Budgeted appropriations for 2014 were approximately $1.2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. Not all … Ensure that purchases are not made until the purchasing agent has issued an approved purchase order. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in … operates two schools with approximately 690 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… 31, 2013. Background The Whitehall Central School District is located in Washington County. The District is governed by a Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… 1, 2014 through January 31, 2016. Background The Sauquoit Valley Central School District is located in the Towns of … Sauquoit Valley Central School District Financial Condition 2016M88 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Miller Place Union Free School District – Check Signing (2017M-76)
… were approximately $66 million. Key Findings The Treasurer does not maintain custody of his signature flash drive. While … sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key … authorized to sign checks in the Treasurer’s absence does so with their own signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… purpose of our audit was to examine BOCES’ calculation of employee separation payments based on Board-approved … was accurate. BOCES officials underpaid one former employee approximately $5,200. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-payments