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Yonkers City School District – Fixed Assets (2015M-229)

… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

Western New York Maritime Charter School – Financial Operations (2015M-124)

… or requiring them to be current, to verify student residence. The School did not obtain three written quotes, as … or moving and that require periodic verification of the residence of students. Approve all contracts and ensure that …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Washingtonville Central School District – Reserve Funds (2014M-45)

… the Village of Washingtonville, and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Geneva Housing Authority – Cash Receipts (2015M-160)

… June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The Authority’s …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June … written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the … maintaining accounting records and reports, collecting community development loans, preparing and collecting water … records and reports. Ensure that a complete list of all community development moneys is prepared, and procedures for …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Town of South Bristol – Financial Management (2015M-140)

… through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is governed by … the Towns financial operations for the period January 1 2014 through May 20 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Otisco Fire District – Financial Operations (2016M-415)

… the Board had adequate financial management procedures in place to annually report the District’s financial … through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and separate …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Town of Darien – State Contract Loader Purchases (2013M-88)

… through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … they are paying the correct prices for the loaders. As a result, the Town was overcharged $10,563 by the vendor for …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

City of Oswego – Community Development (2015M-108)

… Purpose of Audit The purpose of our audit was to examine selected City community … off delinquent loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization … City of Olean Budget Review B1152 …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

Sherman Central School District – Claims Processing (2016M-352)

… is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

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