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East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg … and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, … surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools … reports detailing claims audit results. Ensure that all claims contain sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Village of Homer – Purchasing and Credit Cards (2017M-112)
… through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The … Village, which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Schaghticoke – Water Operations (2016M-390)
… of approximately 7,600. The Town, which is governed by an elected five-member Town Board, operates seven water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Orangetown – Overtime (2017M-48)
… and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not … Key Recommendations Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Ellicottville Central School District – Purchasing (2014M-177)
… 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great … Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and … bidding threshold amounts and the Business Office Manual is more restrictive than statutory requirements for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Brasher – Spending of Casino Compact Money (2013M-131)
… 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods … BayportBlue Point Public Library Employee Leave Accruals and Procurement 2013M385 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Rosendale – Financial Operations (2015M-38)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … The Town’s financial accounting system was inadequate and accounting records were inaccurate and incomplete. Accounting records did not support the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209