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Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mCity of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Savona – Board Oversight (2015M-328)
… of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village … members and ensure that duties in the Clerk-Treasurer’s office are segregated properly, or provide sufficient …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… audit was to review the internal controls over the Board’s claims auditing process for the period January 1, 2011, … Key Finding The Board did not ensure that detailed claims audit procedures were in place to enable it to perform … proper and thorough audit in a timely manner. As a result, claims totaling more than $11,200 were paid more than 90 days …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves … Town of Ellicott Fiscal Stress 2013M269 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … needs in formal reserves. Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key … filed an annual financial report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Niagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mBethpage Public Library – Procurement (2019M-219)
… ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The … ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, … service providers who were paid a total of $37,637. In addition, officials made credit card purchases totaling …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were … Regional OffTrack Betting Corporation Corporation Board of Directors Board provided adequate oversight of takehome …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeHorseheads Central School District – Network Access Controls (2021M-127)
… formal policies or procedures to add or disable user accounts. As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District … (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District officials: Did … into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTrumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during … is sought periodically for all professional service and insurance coverage vendors. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent … with the CBAs, contracts or any other applicable laws. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… B includes our comment on the Association’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget