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Town of Elmira – Financial Condition (2015M-226)
… 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 and includes … financial condition of the town-wide general fund and the traffic district fund, both of which have fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Orange Lake Fire District – Budgeting Practices (2015M-146)
… The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Walton – Incompatible Duties (2016M-309)
… The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the … The purpose of our audit was to review the Supervisors appointment of a bookkeeper and internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Vestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… fire protection services to the Town pursuant to a written agreement. The Department is governed by a Department … Treasurer for deposit. Update the bylaws to formalize the agreement with the Auxiliary regarding the details of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial … The purpose of our audit was to review the Dover Ridge sewer …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Attica – Town Clerk (2015M-210)
… properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 … June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 … required by statute. There was a cash shortage of $1,401 in the Clerk’s office. Key Recommendations Properly collect, …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Avon Central School District – Information Technology (2016M-123)
… sensitive information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic … notification. The Board did not adopt a disaster recovery plan. Key Recommendations Adopt policies and procedures for … event of a disaster. This plan should be distributed to all responsible parties, periodically tested and updated as …
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)
… in Orange County. The District operates five schools with approximately 4,300 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … through 2013-14 were not structurally balanced, relying on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Elmira City School District – Financial Condition (2014M-348)
… nine-member Board of Education, operates 11 schools with approximately 6,500 students. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Lapeer – Budgeting (2024M-127)
… their budgeting practices. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Objective Determine whether Rensselaer County (County) Industrial Development Agency (RCIDA) officials ensured … Determine whether Rensselaer County County Industrial Development Agency RCIDA officials ensured …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Erin – Town Clerk and Justice Operations (2016M-315)
… The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Fallsburg Central School District – Financial Condition (2014M-33)
… by an elected nine-member Board of Education and operates two schools, with approximately 1,490 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… five-member Board of Education, operates eight schools with more than 6,900 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected … Buffalo City School District Oversight of Field Activities at …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center