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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. … Big Flats Fire District 2 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases Municipal Audits
… compensated more than $16,000 over a three-year period for hours worked that were unsupported by time records. … require the solicitation of competition before awarding professional service contracts. ### For access to state and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… the prudence of $383,390 in purchases which likely could have been obtained at lower prices. Some of the purchased … on total purchases of $54,940. The Director of Operations does not ensure all student information is recorded … information system with billings, which should identify any moneys that the School owes to the resident districts …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
Saratoga County Financial Condition 2013M235
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate … and Village of Walton, in Delaware County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Middle Country Central School District – Financial Management (2016M-121)
… 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of … Middle Country Central School District Financial Management 2016M121 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period … on the invoices matched the contracts or cooperative bids. Key Recommendation Attach sufficient documentation to … received and that the pricing of goods and services from government contracts is correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by … Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and … Watkins Glen Central School District Health Insurance Cost Savings 2016M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These … to state fund appropriations. However, these must be the exception and not the norm since such journal transfers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Schuylerville – Procurement (2014M-228)
… of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Randolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a plan to use $5.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Honeoye Central School District – Payroll (2015M-277)
… District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277