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City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of … City of Lockport Independent Audit Services 2014M238 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
Columbia County Department of Weights and Measures Internal Controls Over Revenue Collection 2013M400
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is … West Ghent Volunteer Fire Company Treasurers Activities 2016M48 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… as of June 30, 2011. District officials addressed this situation by implementing reductions to budgeted expenditures … in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of June 30, 2012. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBelleville-Henderson Central School District – Financial Condition (2016M-46)
… 2014 through September 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the … which comprises nine elected members. The District’s general fund budgeted appropriations for the 2013-14 fiscal … the District did not use any of the appropriated fund balance planned to finance operations. Although the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … $165,824 and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent … allowed budgets to be over-expended. Specifically, the highway fund experienced unplanned operating deficits in 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Endicott – Budget Review (B4-14-7)
… in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Endicott, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… January 1, 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of … and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… June 12, 2014. Background The Tompkins County Industrial Development Agency is an independent public benefit … Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and … not employ any staff, they hired the Tompkins County Area Development (TCAD), a not-for-profit development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Cortlandville – Fuel Purchases (2012M-171)
… is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171William Floyd Union Free School District – Payroll (2016M-165)
… 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the Town of … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates 12 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management