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Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)

… 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an … to the Board. File the Village’s AUD with OSC within 60 days after the close of the fiscal year. Conduct an audit, or …

https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114

East Bloomfield Fire District – Financial Operations (2017M-154)

… January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed … East Bloomfield Fire District Financial Operations 2017M154 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… schools with approximately 7,100 students, is governed by an elected five-member Board of Education. General fund …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Westmoreland Central School District – State Transportation Aid (2017M-220)

… of Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has approximately 950 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Findings The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did … for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. The Treasurer did …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

Town of Waterloo – Board Oversight (2017M-110)

… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

City of Watertown – Information Technology (2017M-184)

… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Town of Tonawanda – Recreation Fees (2017M-133)

… The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … Wayne County Water and Sewer Authority Water and Sewer Operations and …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater

Westchester County – Budget Review (B18-6-2)

… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion … in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax …

https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2

Marathon Central School District – Fund Balances (2017M-280)

… The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280

Middletown Enlarged City School District – Financial Condition (2017M-245)

… to fund one-time expenditures, pay off debt or reduce property taxes. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

Greater Amsterdam School District – Financial Condition (2016M-110)

Greater Amsterdam School District Financial Condition 2016M110

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110

Middleburgh Central School District – Financial Condition (2013M-206)

… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … appropriated to fund future budgets. Adopt and implement a comprehensive long-term financial plan for the District and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… District officials have generally established effective payroll-related policies and procedures but have not … policies and procedures related to the processing of payroll outside of normal pay dates. District officials did … related to the periodic review and reconciliation of payroll withholdings, deductions and contributions, to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… one school with approximately 70 students, is governed by an elected five-member Board of Education. Expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … in the written agreement with the banks in which District funds have been deposited. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

Greenville Central School District – Information Technology (2016M-221)

… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221