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Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… charges that were inconsistent with the ordinances. Water meter readings were not always reliable during our audit … properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Town spent over $3.6 million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Fredonia Central School District - Financial Management (2018M-33)
… annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt … for appropriations and the amount of fund balance to be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Newfane Central School District – Financial Management (2020M-88)
… surplus fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Middletown - Information Technology (2018M-235)
… City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Cattaraugus …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… approximately $392 million. The County Department of Social Services is responsible for providing temporary … assistance to eligible individuals and families with social service and financial needs. Key Findings District … Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Marbletown – Financial and Capital Planning (2017M-234)
… capital needs, including the replacement of vehicles and equipment, infrastructure or the aging highway garage. The … are available to provide funding for replacing vehicles, equipment and infrastructure. Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software Management …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments … March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193City of Yonkers – Payroll (2017M-212)
… City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Jefferson Central School District – Fund Balances (2015M-236)
… School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. Background The Hermon-DeKalb … and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Amityville Union Free School District – Payroll (2016M-155)
… leave accruals for the period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Gowanda Central School District – Financial Management (2016M-368)
Gowanda Central School District Financial Management 2016M368
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181