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East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsIslip Housing Authority – Cash Disbursements (2017M-167)
… period July 1, 2015 through March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory … approximately $113.4 million. Key Findings The County did not competitively bid six purchases and public works …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… 1, 2014 through August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… of the total general fund’s $20 million of expenditures. Key Finding We commend District officials for establishing … received only the benefits to which they were entitled. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… the 2015-16 fiscal year total approximately $38 million. Key Findings The District did not always use competition when … necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionKings Park Central School District – Fuel Inventory (2015M-282)
… periodically reconciled to all fuel used and physical fuel tank measurements. Require that all employees who use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Audit The purpose of our audit was to examine the resident school district tuition billing processes for the period July … June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The School provides education to approximately 390 students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Village of Victor – Financial Management (2015M-166)
… through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Brookville – Board Oversight (2015M-45)
… June 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45