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Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mTonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. Key … (Board) and District officials did not always use a competitive process to procure goods and services. As a … procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Saranac Central School District – Investment Program (2023M-89)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Greenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with … services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Town of East Hampton – Budget Review (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North … Edinburg Common School District Tax Collection 2016M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mCircleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal … Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCity of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to enable the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The … County of Otsego Accountability Over Trust and Agency Funds 2014M041 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… computerized data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. … County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for the general fund. Key Findings The County has a policy …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background … the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fiscal years, and appropriated fund balance was not needed to fund the budget. The District had significant operating surpluses which caused the fund balance to exceed the statutory maximum. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129