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City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued … and penalties collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing … than 10 days past due or set a benchmark for collection rates. Officials have not effectively segregated parking …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Thousand Islands Central School District – Purchasing (2016M-283)
… them to require officers and key employees to disclose all outside employment or business interests. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… District, which operates three schools with approximately 920 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… adequate policies and procedures to ensure receipts from all events were deposited, and the treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationLivonia Central School District – Software Management (2016M-293)
… not detail practices for enforcement, such as monitoring computer use and reviewing installed software, or include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardHarpursville Central School District – Financial Management (2013M-261)
… in a manner that benefits District taxpayers. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Tannersville – Water Department Operations (2016M-417)
… grants and resources to provide adequate revenue to cover all necessary upgrades to bring the water infrastructure up …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of … Village of Oxford Water Accountability Claims Audit and Information …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mEldred Central School District – Budget Review (B4-15-3)
… for appropriation of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. … $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540. Several …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… the Clerk-Treasurer’s records and reports annually or engage the services of an independent public accountant or …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26