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Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Ossining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Deerpark – Real Property Tax Collections (2017M-277)
… The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls … 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Bellevue Fire District #9 – Procurement (2018M-5)
… their procurement policy when procuring goods and services for the period January 1, 2016 through November 22, 2017. … Fire District #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is … Board of Fire Commissioners. Budgeted appropriations for 2018 total approximately $812,000. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Malone Central School District – Payroll (2017M-278)
… of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… same year totaled approximately $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key Recommendations Ensure faculty advisors are assisting student treasurers rather than completing forms and ledgers …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
… July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The … Hartford Central School District Cafeteria Collections 2018M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Cattaraugus County – Court and Trust Funds (2014M-85)
… of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders … the condition of court and trust funds and abandoned property to the Office of the State Comptroller. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Niagara County – Court and Trust Funds (2015M-228)
… Review The purpose of our review was to determine whether County officials established appropriate controls to … period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and … may be provided to the court and then delivered to the County Treasurer for safekeeping, such as surplus moneys from …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231St. Regis Falls Central School District – Fund Balance (2016M-141)
… The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Scarsdale Union Free School District – Information Technology (2016M-252)
… technology (IT) systems were adequately secured and protected against unauthorized access, harm or loss for … The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately $148 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Otego-Unadilla Central School District – Financial Condition (2015M-245)
… located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Wantagh Union Free School District – Financial Condition (2016M-363)
… schools with approximately 3,050 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116