Search
Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … to the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Westbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … into written agreements or approve detailed resolutions for all individuals and firms that provide professional services. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Enfield – Purchasing (2016M-377)
Town of Enfield Purchasing 2016M377
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established … over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Old Brookville – Cash Receipts (2015M-286)
… 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of … million. Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Day – Supervisor’s Records and Reports (2014M-225)
… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … that the accounting records are accurate and updated in a timely manner. Compare the reconciled bank balances to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Herkimer County Community College - Procurement (2019M-186)
… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and … and procedures are distributed to all staff involved in the purchasing process. Ensure that College officials and … use competitive methods when procuring goods and services in accordance with General Municipal Law and the College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308York Fire Department – Controls Over Financial Activities (2014M-112)
… 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston … York Fire Department Controls Over Financial Activities 2014M112 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m