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Clifton-Fine Central School District – Financial Condition (2017M-297)
… through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, … CliftonFine Central School District Financial Condition 2017M297 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop adequate … IT security awareness training for City employees. The Council did not develop a disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Holland Central School District – Financial Management (2015M-58)
… in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Dayton – Financial Condition (2013M-90)
… members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately … a deficit and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key Recommendations Correct the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Oneida Public Library District – Cash Disbursements (2015M-20)
… audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 through … have not established a secure process to ensure that petty cash is appropriately accounted for. Key Recommendations … access to the District’s bank accounts. Establish a petty cash policy. …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… 2014 through March 31, 2016. Background The Seaford Union Free School District is located in the Town of Hempstead in … Seaford Union Free School District ExtraClassroom Activities 2016M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291North Salem Central School District – Time and Attendance (2016M-209)
… District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through December … School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Wells Central School District – Financial Condition Management (2017M-70)
… Wells Central School District Financial Condition Management 2017M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… through February 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and disbursement processes for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements2020 Financial Condition Report – 2020 Financial Condition Report
… pandemic. As always, we need to think not only about the immediate challenges, daunting as they are, but the …
https://www.osc.ny.gov/reports/finance/2020-fcrSaratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202