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Fishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s … reserve fund and the unemployment insurance reserve fund are overfunded. Key Recommendations Revise the District’s … use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Cazenovia Central School District – Financial Condition (2015M-327)
… is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection rates. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … process reviews the rent and additional charges that are posted to tenants’ accounts. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, … Town of Otselic Selected Financial Operations 2012M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in … reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Chenango County Probation Department – Restitution Payments (S9-20-3)
… complete report - pdf ] Audit Objective Determine whether the Chenango County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Chenango County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… complete report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Franklin County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… complete report - pdf ] Audit Objective Determine whether the Rensselaer County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … Determine whether the Rensselaer County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Town of Sanford – Claims Audit Process (2021M-189)
… all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Boylston – Financial Condition (2021M-69)
… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial … generally agreed with our recommendations and indicated they will initiate some corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the loans were not properly secured and the recipients had … fees are properly assessed and collected. Monitor active loans at least quarterly to ensure they are meeting job …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Norfolk Fire District – Board Oversight (2022M-109)
… complete report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Baldwinsville Central School District – Fuel Inventory (2022M-106)
… [read complete report – pdf] Audit Objective Determine whether Baldwinsville … did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for … were physically secured. Key Recommendations Establish a control system that safeguards the District’s fuel from loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106