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City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key … cash-flow analyses and provide them to the Council for review. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… from modifying their own time records. Ensure that all overtime is approved prior to the work being performed. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County Tourism Promotion Services 2014M61 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an elected 14-member Board of Representatives. It uses trust and agency …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, … that more effectively manage the use of portable storage devices. Approve and adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. … Village of Afton Board Oversight 2018M28 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Rockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
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)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue … Town of East Hampton Budget Review B17715 …
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)
… March 17, 2017. Background The Washingtonville Central School District is located in the Town of Blooming Grove and … Washingtonville Central School District Financial Condition 2017M129 …
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)
… 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)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
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)
… and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for …
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)
Bay Shore Fire District Time and Attendance Records 2017M264
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)
… July 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town … 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)
… through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school … 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)
… to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent … clearance. The Board has not established a fingerprinting policy. Key Recommendations Discontinue the practice of … fingerprint clearance. Establish a fingerprinting policy including procedures for new employees, emergency and …
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-241Carle Place Union Free School District – Payroll (2016M-69)
… the payroll clerk performs procedures to double check her own work, the review process should involve someone …
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)
… remains in compliance with the statutory limit. Review all reserve balances and transfer overfunded amounts to …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student