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Village of Allegany – Vehicle Fuel (2012M-308)

… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …

https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249

Village of Spencer – Financial Condition (2013M-119)

… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Village of Belmont – Water and Sewer Operations (2014M-101)

… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, … were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

City of Salamanca – Selected Financial Activities (2015M-284)

… of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Housing Authority Administrative Expenditures (2016-MS-2)

… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Putnam Valley Central School District – Financial Condition (2016M-135)

… Counties. The District, which operates three schools with approximately 1,730 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)

… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive

North Shore Central School District – Fuel Inventory (2017M-89)

… of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December … included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), and a running analog … March 2016, the department also began using an electronic fuel monitoring system that tracks the actual gallons …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Roxbury Central School District – Financial Condition (2013M-207)

… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed by the Board of Education which comprises five …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207

Skaneateles Central School District – Records and Reports (2015M-154)

… Purpose of Audit The purpose of our audit was to examine the District’s financial records and … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Software Management (2015-MR-3)

… report - pdf] We also released three letter reports to the following community colleges: Corning Community … [pdf] . Purpose of Audit The purpose of our audit was to assess software management and website, web application … and website security are of particular importance to larger local governments, such as community colleges, that …

https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3

Jefferson County – Court and Trust Funds (2022-C&T-6)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …

https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

Central Islip Union Free School District – Financial Management (2013M-380)

… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380

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