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Village of Afton – Board Oversight (2018M-28)
… through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an elected Board of Trustees, has a population of 822. Budgeted general and water fund …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28New Hope Fire Department – Board Oversight (2017M-298)
… The Board did not perform an annual audit of the Treasurer’s records. Key Recommendations Review and update the bylaws, … the use of debit cards. Perform an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Newark Housing Authority – Information Technology (2017M-282)
… 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in … Board of Commissioners, provides affordable, quality housing to low-income individuals and families. Budgeted … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… and Oneida Counties. The District, which is governed by a five-member Board of Education, has approximately 235 … to audit claims rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling … Audit claims as an entire Board as required by Education Law or appoint a claims auditor. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and … 2017. Background The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Town officials procured goods and services in accordance with Town policy and applicable laws and ensured the Town’s … and protected against unauthorized use, access and loss for the period January 1, 2016 through May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2016 through … City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mWilliamson Central School District – Procurement of Professional Services (2016M-55)
… The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesMillbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. Background The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, … Dutchess County. The District, which operates four schools with approximately 1,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the procurement process …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… payroll, it directly withdraws the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting journal entries and no …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… through February 28, 2014. Background The Onondaga Central School District is located in the Towns of Lafayette, … Onondaga Central School District Nonpayroll Disbursements 2014M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… purpose of our audit was to examine the District’s reserve funds and selected financial management practices for the … approximately $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July … Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is … Department payroll payments were not adequately supported and leave time was not properly accrued or used. Only 27 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and … July 1, 2014 through December 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalRye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 … District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… schools with approximately 3,500 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWesthill Central School District – Procurement (2016M-182)
… schools with approximately 1,775 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182