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Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company … officers comply with the disclosure requirements set forth in the law. Require more support for collections received, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAddison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Victor 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-117Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Morrisville-Eaton Central School District – Online Banking (2017M-98)
… is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… were procured in compliance with General Municipal Law. The Board did not periodically obtain and review … project purchases are competitively bid as required by statute. Obtain and review budget-to-actual financial reports …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Busti – Taxpayer Equity (2015M-349)
… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Riverhead Central School District – Vendor Master File (2017M-139)
… The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … policies or procedures for maintaining the vendor master file. The District did not have any procedures in place to … whether a vendor name is already included in the master file before creating a new entry and did not periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Holland Patent Central School District – Access to the Student Information System (2016M-326)
… period July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the … 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-systemErie County Water Authority – Information Technology (2018M-9)
… 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 customers across … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Village 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-148Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraScience 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-buildingsCity of Yonkers – Payroll (2017M-212)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Sherrill City School District – Reserve Funds (2017M-247)
… of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247