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City of Geneva – Financial Management (2015M-105)
… of our audit was to assess the City officials’ financial management for the period January 1, 2012 through March 31, … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye Neck Union Free School District – Information Technology (2016M-280)
… through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Tonawanda City School District – Financial Management (2016M-370)
… which exceeded the statutory limit by 5 percentage points. Key Recommendations Adopt budgets that realistically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Mount Markham Central School District – Reserve Funds (2016M-73)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … money is being set aside, the Board’s financial objectives for each reserve, optimal or targeted funding levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Milford Central School District – Financial Condition (2016M-87)
… 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, … in Otsego County. The District, which operates one school with 417 students, is governed by an elected … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Morristown Central School District – Information Technology (2021M-137)
… - pdf ] Audit Objective Determine whether Morristown Central School District (District) officials adequately … Determine whether Morristown Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Wayne Central School District – Transportation Department Operations (2021M-160)
… evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of Education (Board) did not adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mTonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Saranac Central School District – Investment Program (2023M-89)
… interest rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash flow forecasts that estimate the amount of funds available for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Greenville Fire District – Investment Program (2023M-106)
… Greenville Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… through April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben … Pulteney Volunteer Fire Department Controls Over Financial Activities 2014M175 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Town of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mCircleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal … Background The Circleville Fire Company is located in Orange County. Company officers include the President, Vice …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCity of Lockport – Cash Flow (2014M-195)
… 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The …
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)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping … Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain … require overtime be pre-approved, while other departments do not have this requirement. There is no assurance that …
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)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61