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Oakfield-Alabama Central School District – Budgeting (2016M-172)
OakfieldAlabama Central School District Budgeting 2016M172
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Massena Central School District – Financial Condition (2016M-21)
… District is located in the Village of Massena in St. Lawrence County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, … assigned to employees. One Board member had a prohibited interest in District contracts because he owned a business … in which a District officer or employee has a prohibited interest …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictCopenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Jamestown City School District – Financial Condition (2015M-120)
Jamestown City School District Financial Condition 2015M120
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Village of Morris – Fund Balance (2017M-58)
… purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … Key Findings Over the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial … is located in Greene County and is governed by the Board of Education, which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the … financial activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, … Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Fonda-Fultonville Central School District – Payroll (2015M-118)
… document or compare this document with the certified payrolls. Key Recommendations Segregate the Deputy’s payroll … and resolve any payroll discrepancies before the payrolls are submitted for certification. Review the direct …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118DeRuyter Central School District – Financial Condition (2015M-119)
… District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls and multiyear planning … Town of Geneseo Information Technology and Multiyear Planning 2017M84 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Lewiston – Purchasing (2013M-45)
… in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311North Shore Public Library – Financial Condition (2013M-344)
… Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Coldspring – Town Clerk Operations (2013M-137)
… of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a … names and amounts in the accounting records and ensure that the dates received in the accounting records correspond …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving