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Sodus Center Fire Department – Financial Activities (2016M-424)
… by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution … claims are audited, document the approved claims in the meeting minutes and retain adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … reduce the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219City of Troy – Financial Condition (2015M-185)
… City officials have not developed a multiyear financial plan or a comprehensive capital plan in accordance with the City’s Charter. The City … plan and a capital plan that includes all elements required by the Charter and frequently monitor and update the …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Red Creek Central School District – Financial Condition (2016M-365)
… is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her … faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… in Oneida County. The District, which operates one school with approximately 570 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
West Buffalo Charter School Student Enrollment and Billing 2013M314
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt … for the driver’s education program is deposited in a timely manner. …
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)
… acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and reviewing … related to software downloads and installations as well as enforcement. Maintain a complete, comprehensive software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Village of Hempstead – Budget Review (B17-7-6)
… was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 proposed …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Rensselaer County – County Bridge Maintenance (S9-13-6)
Rensselaer County County Bridge Maintenance S9136
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Stony Point – Budget Review (B6-13-15)
… fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Akron Central School District – Controls Over Compensatory Time (2014M-24)
Akron Central School District Controls Over Compensatory Time 2014M24
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a … the Office of the Claims Auditor and appoint an individual who is not involved with the disbursements process. Create …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was … restricted for revenue anticipation note (RAN) repayment as statutorily required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims