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Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … East Aurora Union Free School District High School ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… year are about $4.4 million. Key Findings We reviewed four resident school district bills for three resident school districts whose students comprised an average …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Copenhagen Central School District – Financial Condition (2016M-142)
… July 1, 2014 through December 31, 2015. Background The Copenhagen Central School District is located in the Towns of … Copenhagen Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of Education which comprises five elected members. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… and Woodstock and part of the Greene County Town of Lexington. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Education, operates one school with 636 students attending kindergarten through eighth grade and pays tuition for 284 … 2013-14 fiscal year totaled approximately $25.4 million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 … not accurate and are not being periodically reconciled. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… which stipulate that a Board composed of seven elected members is responsible for the Company's overall financial … or bank statements was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Rockland County – Budget Review (B21-6-12)
… in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is authorized to issue the …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Frankfort – User Charges (2014M-117)
… to approve adjustments and did not ensure that an audit log of the adjustments was maintained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is governed by an elected five-member County Legislature, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162County of Rockland – Budget Review (B20-6-13)
… in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, … the County to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue obligations and … in the Countys proposed budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the Village’s financial … community and youth services and fire protection services to its residents. Budgeted appropriations for the 2015-16 … Lack of oversight by the Board allowed the Treasurer to misappropriate Village funds and make questionable …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256