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Western New York Maritime Charter School – Financial Operations (2015M-124)
… Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and purchasing … are acceptable or requiring them to be current, to verify student residence. The School did not obtain three written …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
Cohoes City School District Budgeting 2016M111
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online … Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. Background The Avon Central School District is … for the 2015-16 fiscal year totaled approximately $19.2 million. Key Findings The Board did not adopt policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of … Blooming Grove, including the Village of Washingtonville, and part of the Towns of Cornwall, Hamptonburgh and New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Silver Creek – Capital Projects (2017M-31)
… is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. … a long-term financial plan that addresses capital projects and revise the plan as needed. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… service funds and to evaluate internal controls over the cafeteria’s cash operations for the period July 1, 2012 … annual transfers from the general fund. Controls over cafeteria cash collections are weak. Key Recommendations Take … duties of the staff involved in cash collections for cafeteria sales and student accounts, require reconciliation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting records. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Humphrey – Financial Management (2013M-116)
… Town of Humphrey Financial Management 2013M116 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal … Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringPutnam Valley Central School District – Information Technology (2021M-154)
… not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an … for three employees whose job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Village of Hewlett Bay Park – Financial Management (2022M-30)
… fund balance level. Village officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Clymer Central School District – Payroll (2023M-168)
… or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … errors totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 … procedures for reviewing payroll to detect inaccurate pay rates and governing overtime approvals. Perform a more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Unadilla – Procurement (2022M-182)
… reviewed totaling $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance … and conditions in the best interest of its taxpayers. Competition was not sought for: Any of the five purchases …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … an average of $585,636, or 6 percent and appropriated fund balance that was not used. Surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m