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Addison Central School District – Financial Condition (2016M-30)
… 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and … and Piercefield in St. Lawrence County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… July 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of … Springs Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Nelsonville – Financial Operations (2012M-242)
… to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by an elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal … $214,207 made from June 1, 2011, to December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Mohawk – Records and Reports (2013M-113)
… through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed by the Town Board which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsNorth Shore Public Library – Financial Condition (2013M-344)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period … District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed … desk, the procedures were insufficient. Procedures did not establish which employees were authorized to collect cash …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Smithtown Central School District – Capital Projects (2016M-202)
… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools … specific information that would assist Board members in determining the status of each capital project. Of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. … operates one school with approximately 1,200 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Ticonderoga Central School District – Financial Condition (2013M-154)
Ticonderoga Central School District Financial Condition 2013M154
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … District officials did not always account for employees’ leave accruals in accordance with applicable agreements. … for the review and periodic reconciliation of employees’ leave accrual balances. Develop and adopt procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation