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Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the … and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. Background Chautauqua County has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population … Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… does not state a dollar threshold for budget transfer approvals. The current budget transfer approval process could … policy to include a dollar threshold for budget transfer approvals. Ensure that budget transfers are approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s … was actually used during the audit period. The District has accumulated unrestricted fund balance that exceeds the … in the appropriation of fund balance or reserves that are not used to finance operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Ellicott – Fiscal Stress (2013M-269)
… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $3.8 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March … consisting of a Mayor and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures … condition because they did not consistently develop sound budget estimates. Further, they did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Village of Brushton – Fiscal Oversight (2014M-235)
Village of Brushton Fiscal Oversight 2014M235
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the … Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were created in 2002 by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… claims for payment. Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither … signature file or being present during the affixing of the signatures. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of $356,211. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … County, is governed by a Board of Trustees that currently has seven members. The School’s expenses for the 2012-13 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the period March … is located in the Town of Blooming Grove, Orange County, and has a population of approximately 5,900. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mCity of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Bethpage Union Free School District – Leave Accruals (2015M-100)
… for maintaining leave accrual records or processing these payouts. At the beginning of each school year, the clerk … as earned and ensure the clerk records unused leave payouts as separate transactions rather than making changes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims