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Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … Supervisor and four Board members. The Town’s 2012 adopted budget totaled approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Somers Central School District – Fixed Assets (2016M-74)
… District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through November 30, 2015. … fiscal years. Key Recommendations Adopt more accurate budget estimates for revenues and appropriations, this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291North Salem Central School District – Time and Attendance (2016M-209)
… Purpose of Audit The purpose of our audit was to determine if District … provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background … PatchogueMedford Union Free School District Budget Review B1772 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District … IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, … segregate IT asset control functions so that no one person has control over assets for their life cycle. Implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… through March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to identify the loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and … related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. Operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, … Clarence Central School District Financial Condition 2016M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Lewiston-Porter Central School District – Financial Condition (2014M-202)
… June 6, 2014. Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and … LewistonPorter Central School District Financial Condition 2014M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Jericho Water District – Water Use Charges (2013M-395)
… January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay … Jericho Water District Water Use Charges 2013M395 …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … services in an economical manner and establish how documentation supporting such decisions should be …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. … The Town of Kortright is located in Delaware County and has a population of approximately 2,000. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. … Court with one elected Justice. Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The Justice’s cash exceeded known liabilities for each of the 22 months in our audit period by an average …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee