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Flanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. Background The Flanders Fire District is a district corporation of the State, distinct and separate … Town of Southampton in Suffolk County. The District, which is governed by an elected five-member Board, serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199City of Mechanicville – Audit Follow-Up (2012M-162-F)
… is organized under a City Council, which comprises five elected Commissioners, one of whom is the Mayor. The … property taxes, State aid and fees charged to residents. Results of Review Based on our limited procedures, it appears … our recommendations. Of the 10 audit recommendations, five recommendations were fully implemented, two …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fStillwater Central School District – Payroll (2017M-104)
… January 31, 2017. Background The Stillwater Central School District is located in the counties of Saratoga, … Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Columbia County – Procurement (2017M-249)
… by a Board consisting of 18 Town Supervisors and five Hudson City Supervisors. Budgeted appropriations for 2017 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249City of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Key Finding BOCES’ policy or procurement guidelines do not require the use of competition, such as requests for …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… the 2014-15 fiscal year. Key Finding BOCES officials did not perform fundraising activity reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… services for the period July 1, 2014 through April 6, 2016. Background The Katonah-Lewisboro Union Free School … and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIndian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Greenwich Central School District – Claims Auditing (2016M-37)
… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Piseco Common School District – Claims Auditing (2015M-230)
… 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and … Piseco Common School District Claims Auditing 2015M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Valley Central School District – Financial Condition (2014M-58)
… to finance the planned deficits. District officials did not consider prior years’ trends and future conditions while …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. … Union Free School District Professional Services 2015M267 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, … Avoca Central School District Separation Payments 2015M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Stuyvesant – Procurement (2017M-54)
… procurement policy excludes professional services and does not require competitive methods to be used when procuring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… were partially implemented, two recommendations were not implemented and one recommendation is no longer …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesVillage of Victory – Audit Follow Up (2010M-35-F)
… of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our … the audit report released in August 2010. Background The Village of Victory is located in Saratoga County with a population of … Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… in Monroe County. The City is governed by the Mayor and the City Council, who are responsible for the legislative … Council comprises the Council President, Vice President and seven Council members. The City’s budgeted expenditures … implemented, one recommendation was partially implemented, and one recommendation was not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f