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Town of Patterson – Justice Court Operations (2020M-63)
… (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the Justices … Town Justices collected recorded deposited disbursed and reported all fines and fees in a timely and accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityVillage of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village … 300 claims we reviewed totaling approximately $758,000, 205 claims (68 percent) totaling approximately $656,000 had … approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
… July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the Towns of … Lorraine, Rodman, Rutland, Watertown and Worth in Jefferson County; the Town of Boylston in Oswego County; and … South Jefferson Central School District Community Services 2016M343 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Central School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 students. … totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Odessa-Montour Central School District – Financial Condition (2016M-71)
… Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and … operates three schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Merrick Union Free School District – Financial Condition (2016M-240)
… Nassau County. The District, which operates three schools with approximately 1,480 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Rome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and … Determine whether Greenwood Lake Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Watkins Glen – Justice Court Operations (2021M-146)
… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not … effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … Determine whether the County of Otsego Industrial Development Agency COIDA adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Cicero Fire District – Financial Condition (2023M-132)
… [read complete report – pdf] Audit Objective Determine whether the Cicero …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132East Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District District officials procured goods and services in a competitive manner
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Mexico – Financial Management (2023M-170)
… a reasonable fund balance level. Village officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Chittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155