Search
Barker Central School District – Purchasing (2016M-208)
… price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Kings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Alexander Central School District – Financial Condition (2015M-227)
… School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the … 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Holland Central School District – Financial Management (2015M-58)
… District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the … The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and … approximately $7.73 million. Key Finding The Board did not adopt realistic budgets; actual expenditures were far …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… period March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, … Village of Woodsburgh Claims Processing and Information …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… Annually audit, or engage the services of an independent public accountant to audit, the Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Jericho Water District – Water Use Charges (2013M-395)
… comprising a Chairman, Secretary and Treasurer, governs the District. The District’s total revenue for the …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Brookville – Board Oversight (2015M-45)
… activities for the period June 1, 2013 through June 30, 2014. Background The Village of Brookville is located in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… period. The Supervisor has not filed the required AUD with OSC for the past three years. Key Recommendations Ensure … and resolved. File the Town’s annual update document with OSC for fiscal years ending December 31, 2009, 2010, and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Canandaigua City School District – Procurement of Professional Services (2015M-133)
Canandaigua City School District Procurement of Professional Services 2015M133
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCampbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was … the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
BayportBlue Point Union Free School District Leave Accruals 2015M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Kortright – Financial Management (2016M-397)
… the general fund and $515,112 in the highway fund without clear plans for the use of these accumulated funds. The Board … adopted long-term financial and infrastructure plans that set forth the Town’s objectives and goals for the use of these accumulated funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397