Search
Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four resident school district bills for three resident school districts whose students comprised an average …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Tupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Village of Penn Yan – Water Operations (2013M-104)
… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. … sufficient financial information to appropriately monitor water financial operations. Our examination of the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Thurston Fire Company – Board Oversight (2016M-429)
… books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Schoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s … year –totaling more than $5.4 million over five years – to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s … no final review is performed before payment is made to the employee. The District’s written employment separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District … the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialHigh Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s water fees … Agency as a superfund site because the area was determined to have polluted ground water. The District is jointly … reconcile the amount of water purchased from New York City to the amount it billed its customers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… individuals. The Authority, which manages one 257-unit apartment complex, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … rationale used to determine the appropriate funding level, how each reserve will be funded and when the balances …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… audit trail reports, restricting personal use and connecting personally owned devices to Town computers, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Saranac – Payroll (2014M-289)
… authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept in an unlocked … leave time for these employees. Ensure that blank check stock is accessible only to individuals authorized to sign …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Steuben County – County Bridge Maintenance (S9-13-1)
… The County does not track all maintenance and repairs by bridge, unless the bridge is being completely replaced or rehabilitated. While … it has implemented practices that have served to improve bridge ratings over an extended period of time and have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the Village’s financial … The purpose of our audit was to evaluate internal controls over the Villages financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Afton – Budgeting Practices (2013M-304)
… practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango … practices for the period January 1 2012 to August 22 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … four-member Board of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds