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Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Board of Education. The District contracts with Milford Central School District to manage its school lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRipley Central School District – Cost Savings and Budgeting (2014M-361)
… related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 … pay related expenditures and did not reevaluate the need for the substantial balance in the reserve at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… examine the District’s management of financial activities for the period July 1, 2012 through February 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $75 … effect, a reservation of fund balance that is not provided for by statute and a circumvention of the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the … School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … requiring such authorization. Ensure all original invoices are maintained to substantiate capital project expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … and adopt a reserve policy and ensure that reserves are properly used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Pittsford – Board Oversight (2017M-51)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). Village officials did … realistically reflect the Village’s operating needs based on historical or other known trends. Monitor the level of …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Kortright – Financial Management (2016M-397)
… in each fund, the reserves and target amounts that are needed, funding sources and when the reserves will be …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds … audit period by an average of $15,700. Employees made 12 credit card purchases without receipts totaling $1,916 and … Town of Chester Justice Court Operations and Credit Card and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeVillage of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types indicated by the patient …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Hempstead – Budget Review (B7-13-13)
… Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Dayton – Financial Condition (2013M-90)
… to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of … for the Town’s four major funds for the 2012 fiscal year totaled approximately $615,000. Key Finding The Board … action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… of Audit The purpose of our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s information technology (IT) system for the period June 1, … or reviewed and updated, policies as required by law and sound business practices. The Board did not audit claims to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 … policies and procedures for the collection of tenant rents. Segregate rent collection duties among employees or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the … purposes. Define the rate or percentage of health insurance premiums that retirees must pay for their …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the … of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351