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Wantagh Fire District – Payroll (2013M-176)
… from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County – Motor Vehicle Oversight (2015M-314)
… of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and occupies … is responsible for purchasing, monitoring and maintaining County vehicles. The Department of General Services is …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Chautauqua Utility District – Banking (2017M-121)
Chautauqua Utility District Banking 2017M121
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Town of Greece – Information Technology (2017M-145)
… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately … Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Columbia-Greene Community College – Information Technology (2017M-213)
… of Audit The purpose of our audit was to determine if College officials ensured that the College's Information Technology system was adequately … July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia … ColumbiaGreene Community College Information Technology 2017M213 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… of our audit was to assess the City’s hydroelectric power operations and software management for the period July … benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled … an energy performance contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTown of New Hartford – Procurement (2017M-149)
… the aggregate amount projected to be expended for the same or similar type of work when determining if competitive …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Sherrill City School District – Reserve Funds (2017M-247)
… 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill … Sherrill City School District Reserve Funds 2017M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is governed by an … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools with approximately 460 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Gowanda Central School District – Financial Management (2016M-368)
… 1, 2016. Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The … operates three schools with approximately 1,175 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Victor Central School District – Information Technology (2016M-117)
… 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe … Victor Central School District Information Technology 2016M117 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89