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Schalmont Central School District – Financial Condition Management (2018M-15)
… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational … inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is governed by a 10-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board … 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Marbletown – Financial and Capital Planning (2017M-234)
Town of Marbletown Financial and Capital Planning 2017M234
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was … The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64City of Yonkers – Payroll (2017M-212)
… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… December 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. … The purchasing policy contains inconsistent requirements for quotes and does not address professional services or …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Greece – Information Technology (2017M-145)
… Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … for enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not … officials did not have a comprehensive hardware inventory, and IT staff did not maintain a comprehensive list of all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
ParishvilleHopkinton Central School District Financial Management 2017M72
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVictor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for IT for the 2015-16 fiscal year totaled approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Otselic Valley Central School District – Capital Project (2015M-263)
… the Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September … approve change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as required … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… The purpose of our audit was to review BOCES’ financial management practices for the period July 1, 2012 through … Board of Cooperative Educational Services is a governmental entity covering 22 component … Board of Cooperative Educational Services Financial Management 2016M77 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial