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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Binghamton City School District – Financial Condition (2013M-242)
… City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is … recognized the need to be proactive in budget development and expenditure controls. District officials and Central Business Office (CBO) representatives meet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… ensured that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in Delaware County; and the Town of Unadilla in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Schaghticoke – Water Operations (2016M-390)
… The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which … Findings Duties related to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water billings and customer account adjustments. The Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Ellicottville Central School District – Purchasing (2014M-177)
… Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 students. … does not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Village of Shortsville – Board Oversight (2015M-5)
… Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through … is located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. The Village is … provide for an annual audit of the Clerk-Treasurer’s books and reports. Village officials consistently adopted budgets …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Town of Brasher – Spending of Casino Compact Money (2013M-131)
… The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which … the Town’s legislative body, includes the Town Supervisor and four Board members. The Town’s 2012 budget appropriations … totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Sand Lake – Justice Court (2015M-121)
… The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which … the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not ensure that … Ensure that the bank reconciliations performed on the fine and fees and the bail accounts are accurate and promptly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Rosendale – Financial Operations (2015M-38)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … The Town’s financial accounting system was inadequate and accounting records were inaccurate and incomplete. Accounting records did not support the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Willing – Justice Court Operations (2014M-377)
… The Town of Willing is located in Allegany County and is governed by an elected five-member Town Board. The … 2011 through December 31, 2013. Key Findings The current and prior Justices did not prepare monthly accountability analyses and the prior Justice did not properly report disposed cases …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Hilton Central School District – Network Access Controls (2022M-200)
… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Seneca Falls – Cash Collections (2023M-57)
… not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… Determine whether City of Niagara Falls (City) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees and all six elected officials), 14 employees or 24 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Lewis – Highway Purchases (2014M-103)
… 1, 2012 through November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… of seven members appointed by the County Legislature and responsible for JCIDA’s general management and financial and operational affairs. The Board-appointed Chief Executive …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fHoosic Valley Central School District - Financial Management (2018M-238)
… recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding … Key Recommendations Develop realistic appropriations and only appropriate fund balance that will actually be used … District taxpayers, such as funding one-time expenditures and/or necessary reserves and reducing property taxes. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Village of Atlantic Beach - Payroll (2018M-254)
… activities before payment. The Board: Did not audit and approve the building permit fees paid to the building … Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all payroll payments that are not based on fixed …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of Cairo - Fuel Management (2019M-150)
… personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town officials were only … Key Recommendations Ensure accurate fuel delivery and inventory records are maintained and periodic fuel inventory reconciliations are performed, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … Company is located in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialYork Fire Department – Controls Over Financial Activities (2014M-112)
… 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston … York Fire Department Controls Over Financial Activities 2014M112 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m