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Grand Island Central School District – Interfund Financial Activity (2016M-42)
… July 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates … Grand Island Central School District Interfund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mLake Placid Central School District – Claims Auditing (2016M-84)
… claim against the District, other than those allowed under State Education Law, is paid prior to audit and approval by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Walton Central School District – Financial Condition (2014M-118)
… The District’s unassigned fund balance declined by about 94 percent from 2010-13, and officials appropriated about …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Mayfield – Water and Sewer Operations (2017M-28)
Village of Mayfield Water and Sewer Operations 2017M28
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
… 1, 2012 through October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster … South Farmingdale Water District Information Technology 2014M153 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Village of Lindenhurst – Claims Processing (2016M-345)
… May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … Key Recommendations Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Suffern – Budget Review (B24-6-3)
The purpose of our budget review was to provide an independent evaluation of The Village of Sufferns Village tentative budget for the 202425 fiscal year
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Chatham Central School District – Financial Condition (2015M-161)
… of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Ulster – Town Assessor (2016M-361)
… Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were … is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Village of Silver Springs – Water Accountability and Billing (2015M-139)
… of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … is governed by an elected four-member Board of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 … produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139City of Norwich – Information Technology (2012M-254)
… 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Lockport Public Library – Claims Processing (2015M-192)
… period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district … Board of Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… ] Audit Objective Determine whether Springville-Griffith Institute Central School District (District) officials … Determine whether SpringvilleGriffith Institute Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… Junior Republic Union Free School District’s (District) website provided the public with transparent … Key Findings Although District officials maintain a website, certain financial information was either not posted … were required to include on the District’s website: External audit reports Original and final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1