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East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. … East Aurora Volunteer Fire Department Inc Controls Over Financial Activities 2014M247 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHolland Patent Central School District – Access to the Student Information System (2016M-326)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, 2015 … officials granted unnecessary permissions for changing student grades, assuming accounts and identities, and viewing … Holland Patent Central School District Access to the Student Information System 2016M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148East Islip Public Library – Cash Receipts (2017M-223)
… July 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an … East Islip Public Library Cash Receipts 2017M223 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… period April 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which … Poughkeepsie Housing Authority Procurement and Information …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyClymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Kings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … funds in a manner that benefits District taxpayers. Review all reserve balances and determine if the amount reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Fishers Island Waste Management District -- Purchasing (2015M-292)
… total $610,540. Key Findings The District’s purchasing policy does not require the use of competitive bidding for … officials did not always comply with the purchasing policy by obtaining written quotes for purchases. District … Key Recommendations Amend the District’s purchasing policy to ensure it is in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Stephentown – Records and Reports (2012M-209)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209City of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by … Canandaigua City School District Procurement of Professional Services 2015M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mGreenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for … 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it always conducted an annual income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Village of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225