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Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and … with the tax levy limit. Key Recommendations The budget review did not contain recommendations. … Rockland County Budget Review B17616 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the … are reasonable. The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the … balance that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryBrookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … to payment for the period July 1, 2016 through September 30, 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with two Town … uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Great Neck Union Free School District – Fuel (2016M-82)
… 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town of … Great Neck Union Free School District Fuel 2016M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing … through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public … Charter School of Inquiry Student Enrollment and Billing 2017M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Audit The purpose of our audit was to review the School’s fingerprinting practices for the period July 1, 2014 through … held a valid clearance. The Board has not established a fingerprinting policy. Key Recommendations Discontinue the … obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including procedures for new employees, …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorHendrick Hudson Central School District – Financial Condition (2013M-241)
… audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … elected members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million … reserve. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Southern Cayuga Central School District – Financial Management (2015M-224)
… condition. The District’s multiyear financial plan does not address its debt share or declining enrollment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… did not consistently adhere to established policies and procedures and ensure that goods and services were acquired through a competitive process. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… and 2014-15 budgets. The Board retroactively approved transfers totaling approximately $4.2 million to reserve … the 2011-12 fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Carle Place Union Free School District – Payroll (2016M-69)
Carle Place Union Free School District Payroll 2016M69
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Fayetteville – Information Technology Policies (2017M-47)
… security management. Eight former Village Fire Department personnel had active user accounts and access to the … did not provide IT security awareness training to personnel who use IT resources. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47