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Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is … by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The … oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Bellport – Claims Processing (2014M-126)
… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of Sand Lake – Justice Court (2015M-121)
… being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Village of Westfield – Water and Sewer Operations (2014M-209)
… unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt an … all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Port Dickinson – Financial Condition (2014M-154)
… 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … Village of Port Dickinson Financial Condition 2014M154 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … from the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons remain low. Key Recommendations Perform a comparative cost-benefit …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 … The purpose of our audit was to evaluate the Towns Justice Court operations for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53City of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Albany – Payroll (2015M-110)
… 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately … City’s payroll recordkeeping processes are not consistent in all departments. Employees in the Department of General Services (DGS) were not working …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, 2015. Background The South … period. Adopt a reserve fund plan which addresses the accumulation and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255