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Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the … Recommendations Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over … Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Terryville Fire District – Treasurer’s Duties (2017M-136)
… 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to about 25,000 … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… adequately segregated Business office disbursement duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year, excluding City public schools, … justification when seeking competition will not be in the best interest of taxpayers. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with approximately 8,400 … Recommendations Enforce the use of the biometric system and overtime forms. Enforce the use of overtime forms. … Clarkstown Central School District Time and Attendance Records 2017M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… transactions through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an … nine-member Board of Education and operates one school, with approximately 740 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsVillage of Irvington – Selected Financial Activities (2015M-265)
… purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Central Valley School District – Claims Audit (2015M-129)
… German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and has approximately 2,400 students. Budgeted appropriations … signature without the Treasurer’s direct supervision and compare final, original checks to the certified warrants …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of … competition for such services. Require strict adherence to the requirements of the procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, … found the District established adequate internal controls over payroll. District officials implemented specific … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m