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Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of our audit was to examine the District’s reserves and accountability over fuel used for student transportation … through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, … 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPembroke Central School District – Financial Management (2016M-31)
… fund balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… accordance with individual contracts and CBAs. Develop a procedure to ensure that employees do not approve their own …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Morris Central School District – Financial Operations (2015M-251)
… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The … Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Manhasset Union Free School District – Separation Payments (2016M-150)
Manhasset Union Free School District Separation Payments 2016M150
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Boylston – Procurement (2021M-56)
… Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use … Town of Boylston Town officials used competitive methods when procuring applicable goods and services …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Sanford – Claims Audit Process (2021M-189)
… totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel … Audit and approve all claims as required by law. Ensure all claims requiring Board audit are presented to …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Village of Greene – Investment Program (2023M-112)
… whether Village of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a … $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Peconic Bay Community Preservation Fund (2023-MR-1)
… , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … and Southold Towns properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … School District District officials adequately maintained vehicle inventory records and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not … purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mChenango Valley Central School District -- Budget Review (B19-4-2)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216