Search
Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Police Bulletin No. SP-151
… authorization forms or eligibility information, contact Shannon Sitcer at 518-436-0120 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundMiller Place Union Free School District – Check Signing (2017M-76)
… was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. … The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … of Education, operates four schools with approximately 3,200 students. Expenditures for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Lansing Central School District – Financial Management (2015M-256)
… July 1, 2014 through September 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … based on prior actual results and anticipated operations … Lansing Central School District Financial Management 2015M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Cornwall Central School District – Financial Condition (2015M-148)
… through June 30, 2015. Background The Cornwall Central School District is located in Orange County in the Villages … and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148South Country Central School District – Procurement (2013M-91)
… million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Liberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … students, is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal … reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Utica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… when procuring professional services. District officials did not require purchasers to seek and document competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Corinth – Claims Auditing (2017M-102)
… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The … documentation to determine whether the amounts paid were for legitimate Town purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Guilderland – Golf Course Collections (2017M-22)
… processing of collections received at the Town golf course for the period January 1, 2015 through October 31, 2016. … five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Greenlawn Water District – Accounting Records (2015M-231)
… January 1, 2014 through February 28, 2015. Background The Greenlawn Water District is located in the Town of Huntington … the related budget and include reconciled cash balances. … Greenlawn Water District Accounting Records 2015M231 …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Virgil – Board Oversight (2015M-40)
… 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
Orchard Park Public Library Audit of Claims 2016M191
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library … 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199