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Cayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved … officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly approved … Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and unsupported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … East Aurora Union Free School District High School ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … in compliance with statutory requirements. Develop a plan to reduce excess school lunch fund balance to adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Penn Yan – Water Operations (2013M-104)
… Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately billing …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… which stipulate that a Board composed of seven elected members is responsible for the Company's overall financial … or bank statements was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had not developed … capital needs. As a result, the general fund has retained excessive amounts of unexpended surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a … Town of Bovina Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… River Central School District and all of the Rocky Point Union Free School District and serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Smithtown Central School District – Capital Projects (2016M-202)
… was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is … to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated from. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, including …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
Chittenango Central School District Financial Management 2016M294
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through … is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Wales – Financial Management (2017M-32)
Town of Wales Financial Management 2017M32
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85