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East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and … operates seven schools with approximately 3,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg … and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, … surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Town of Brasher – Spending of Casino Compact Money (2013M-131)
… 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsNorthville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… 30, 2015. Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component school districts. … $42.9 million. Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not actually needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Newfane Central School District – Financial Condition (2015M-307)
… evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. Background The … two reserves by as much as $9.8 million as of June 30, 2015. Key Recommendations Ensure that budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… District controls over claims processing and inventories for the period July 1, 2014 through May 31, 2016. Background … The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
Pearl River Union Free School District Competitive Procurement 2015M363
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Village of Homer – Purchasing and Credit Cards (2017M-112)
… through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The … Village, which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Westbury Water District – Purchasing (2015M-261)
… March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County … and provides water to over 20,500 customers. The District is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… 2021. Background The Town, located in Chenango County, is governed by its charter and State and local laws. The Town is governed by an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general oversight of the operations …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology (IT) controls for … 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not address data backup, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Elmira Heights Central School District – Financial Condition (2014M-76)
… Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Dryden Central School District – Financial Condition (2013M-396)
… Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial … June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427