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Lackawanna City School District – Financial Condition (2014M-119)
… condition for the period July 1, 2012 through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. … provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From … 2012 through October 2013, the Department received $81,171 and disbursed $88,514. Key Findings Controls are not adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… cash receipts for the period July 1, 2012 through May 31, 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of Trustees, which comprises … June 30, 2013, there were approximately 21,000 members and the Library's operating expenditures totaled …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Randolph Central School District – Financial Management (2014M-20)
… Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Hillsdale – Justice Court Operations (2014M-312)
… activities for the period January 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is … Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… for the period January 1, 2009 through March 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting of … Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Hamburg Central School District – Capital Project (2014M-129)
… resources for the period July 1, 2010 through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by … The District operates six schools with 3,765 students and 548 full-time employees. The District’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Vestal Central School District – Financial Condition (2014M-08)
… The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the … Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… to ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period of … Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. … a system of internal controls consisting of policies and procedures over financial transactions and reports. The Treasurer does not perform bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42South Farmingdale Water District – Information Technology (2014M-153)
… potential disruptions of the District’s computer network and related applications and reduce the risk of losing data. The Board has not adopted … policy. Key Recommendations Adopt a disaster recovery plan and ensure that it is updated as needed and periodically …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Walton Central School District – Financial Condition (2014M-118)
… condition for the period July 1, 2012 through January 13, 2014. Background The Walton Central School District is … the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by … officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Putnam County – Probation Department Collection of Revenue (2014M-5)
… 16, 2013. Background Putnam County consists of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature … Department is under the supervision of the Legislature and the New York State Division of Probation and Correctional …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Village of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in … for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Brookfield Central School District – Financial Condition (2014M-48)
… District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Cayuga Heights – Board Oversight (2014M-292)
… operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is … Village Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292City of New Rochelle – Financial Condition (2014M-158)
… condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. The City Council is … operations. The City’s budgeted appropriations for the 2014 fiscal year are approximately $118 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of East Fishkill –Financial Condition (2014M-139)
… establishing internal controls over financial operations and maintaining sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled $19.9 million, …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Lewiston-Porter Central School District – Financial Condition (2014M-202)
… condition for the period July 1, 2010 through June 6, 2014. Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an … 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202