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Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCounty of Cortland – Departmental Operations (2013M-157)
… January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Vestal Central School District – Fund Balances (2017M-91)
… Tioga County. The District, which operates seven schools with approximately 3,200 students, is governed by an elected … or other reserves established and maintained in compliance with statutory directives. Use the excess accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Warsaw Central School District – Financial Management (2016M-278)
… 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Willsboro Central School District – Student State Aid (2023M-119)
… received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Lincoln - Disbursements (2022M-198)
… to the former bookkeeper and seek recovery of these funds, as appropriate. Audit and approve claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198North Babylon Union Free School District – Online Banking (2023M-156)
… Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, we found that: District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire … the audit period. The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The Treasurer and other individuals who …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Saratoga Springs City School District – Procurement (2023M-25)
… requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. … $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Cortland County – Public Water Supplies (2016M-318)
… 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected members who represent its one city, …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee … provides fire protection and other emergency services to approximately 10,000 residents, is governed by an elected … meeting each year, the Board appointed specific vendors to provide goods and services for the year, without obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Mahopac Central School District – Financial Condition (2013M-302)
… 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of Education which comprises nine … the 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected … Village of Washingtonville Village Hall Building Project and Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m