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Ithaca City School District – Financial Condition (2015M-318)
… 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County … $78.9 million. Key Finding District officials have established adequate procedures over the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fHancock Fire Department – Audit Follow Up (2018M-236-F)
… Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing … in the audit report released in May 2019. Background The Department is located in the Village of Hancock in Delaware …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fVillage of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population … Village of Springville Procurement 2016M330 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
Crown Point Central School District Internal Controls Over Payroll 2013M100
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mVillage of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … 1, 2012 through April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Town of Wolcott – Information Technology (2020M-126)
… safeguarded. Key Findings The Board did not ensure that IT assets were adequately safeguarded. The Board did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity … to officials. Key Recommendations Adopt IT policies and a disaster recovery plan. Provide cybersecurity awareness …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Jefferson Central School District – Procuring Services (2021M-42)
… School District (District) officials sought competition when procuring services. Key Findings District officials did … with the District. Key Recommendations Seek competition when procuring services. Ensure District officers or … School District District officials sought competition when procuring services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Depew Union Free School District – Investment Program (2023M-77)
… interest rate quotes. Over a 16-month period, officials missed an opportunity for the District to realize …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77City of Elmira – Audit Follow-Up (2017M-90-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in … The purpose of our review was to assess the Citys progress as of May 2020 in implementing …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness for the … Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The … for the $68,501 in improper purchases made by the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Deposit - Budget Review (B4-14-22)
… funded by estimated revenues of $134,785 and real property tax revenues of $1,243,540. Key Findings Based on the results … The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of Johnstown - Fuel Inventory (2019M-178)
… to pumps is monitored. Maintain fuel inventory records that include all fuel use and perform periodic stick-measured …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Union Vale - Payroll (2018M-31)
… Review all individuals on health insurance to ensure that only eligible individuals receive benefits. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Develop written policy and procedures for controls over equipment donated and purchased. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Determine if Company officials ensured financial activity was properly recorded and reported, and money was safeguarded. Key Findings Credit card purchases lacked … lacked adequate recording and reporting and cash was not safeguarded. The Board-required audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93