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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBelfast Central School District – Procurement (2016M-317)
… Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Hempstead – Budget Review (B7-16-4)
Village of Hempstead Budget Review B7164
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Bombay – Justice Court Operations (2015M-208)
… audit was to review the Town’s internal controls over the Court’s financial operations for the period January 1, 2014 … during the audit period had not been deposited into a Court bank account. The Justices did not provide adequate … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Consider abandoning the bio-digester project unless they can secure contracts with local companies for byproduct … million grant offered to the Village for bio-gas diversion can be used to help finance the cost of the project or to pay …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District – Financial Condition (2015M-42)
… Background The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, … that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Olive – Claims Processing and Information Technology (2012M-223)
… not adopted an acceptable computer use policy, a breach notification policy or a disaster recovery plan. Key … and will abide by the policy. Adopt an information breach notification policy and a comprehensive disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and written/fax proposal for two … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial … corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Sharon Springs Central School District – Fund Balance Management (2022M-100)
… statute and circumvents the statutory limit. Although real property tax levies remained relatively flat during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… (Board) effectively managed the District’s general fund financial condition. Key Findings The Board and District … As a result, the District levied more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general fund appropriations by an average of $5.8 million each year …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Garrison Union Free School District – Information Technology (2023M-127)
… – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials secured the … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Stamford Central School District – Fund Balance Management (2022M-199)
… $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199