Search

Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Morrisville-Eaton Central School District – Online Banking (2017M-98)

MorrisvilleEaton Central School District Online Banking 2017M98

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Clymer Central School District – Financial Management (2016M-187)

… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Jericho Water District – Water Use Charges (2013M-395)

… determine if the District billed and collected water usage charges in an accurate and timely manner for the period … million, which was generated primarily from water usage charges and real property taxes. The District’s 2012 … Jericho Water District Water Use Charges 2013M395 …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts. … time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial … The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

DiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments

… Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), located in Brooklyn, Cathedral …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developments

Beacon City School District – Information Technology (2023M-143)

… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

Piseco Common School District – Authorized Investments (2023M-172)

… Consult with the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Galway Central School District - Fund Balance Management (2017M-267)

… or reduce District property taxes. Discontinue the practice of appropriating fund balance that is not needed or …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Riverhead Central School District – Vendor Master File (2017M-139)

… Purpose of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 … file. The District did not have any procedures in place to determine whether a vendor name is already included in the … the vendor master file. Review the vendor master file to identify duplicate vendors and deactivate any unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

Dutchess County – Financial Condition (2013M-370)

… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight … Dutchess County Financial Condition 2013M370 …

https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370

Bolton Fire District – Credit Cards (2017M-180)

… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180