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Town of Middleburgh – Claims Audit Process (2023M-56)
audit town middleburgh
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings … providers without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the … without favoritism. Key Recommendation Solicit competition when procuring professional services, as required by District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Canaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
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)
… July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the Towns of … Holland Patent Central School District Access to the Student …
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)
… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. … Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was $213,000, or …
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)
… press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
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)
… Purpose of Audit The purpose of our audit was to determine whether … 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. … which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyKings Park Central School District – Fuel Inventory (2015M-282)
… our audit was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, … Findings District officials have not adopted a policy for fuel inventory accountability and there were no written … provide 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)
… was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. Background The …
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)
… in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an … that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of … 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)
… documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it …
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)
… properly accounted for penalties, that billings were at Board-approved rates and that adjustments were always …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed by an elected nine-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Remsen Central School District – Fund Balance and Reserves (2015M-306)
… and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… County. The District, which operates seven schools with approximately 4,630 students, is governed by an elected … recordkeeping and reconciliation are concentrated with one position, and there was no process in place for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303