Search
York Central School District – Online Banking (2016M-295)
… of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
Livonia Central School District Software Management 2016M293
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
Friendship Central School District Procurement 2016M175
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to water billed. The Village’s water supply infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCorinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Scriba – Board Oversight (2017M-83)
… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… accountant or auditor to conduct the audit in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to … Village of Fleischmanns Water Fund 2013M151 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304City of Olean Housing Authority – Board Oversight (2016M-93)
… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… were adequate to protect District IT systems and data from unauthorized access or loss. Sensitive network and … weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software