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Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Sachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials … fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… developed formal written fund balance and reserve policies or comprehensive multiyear financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215East Moriches Union Free School District – Claims Processing (2016M-273)
… Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates two schools with approximately 730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273East Islip Union Free School District – Financial Condition (2015M-283)
… 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. … overestimate expenditures. Ensure that each reserve fund is established by a resolution that includes the rationale, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Brocton Central School District – Purchasing (2015M-305)
Brocton Central School District Purchasing 2015M305
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the … declines in revenues. Tuition accounts receivable records and the District’s financial reports were inaccurate. Key … Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… of Hempstead in Nassau County. The District is governed by an elected five-member Board of Education and operates … unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Bemus Point Central School District – Reserve Funds (2014M-281)
… July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and procedures for how the average consumption should be calculated and billed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237