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Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
Mount Vernon City School District Purchasing and Claims Auditing 2017M198
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mFriendship Central School District –Procurement (2016M-175)
… purchasing agent and claims auditor did not always ensure that purchases were made in compliance with the requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Indian River Central School District – Financial Condition (2016M-287)
… District officials did not develop reasonable budgets or effectively manage the District’s financial condition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287East Hampton Union Free School District – Financial Software User Access (2016M-340)
… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 … officials have not adopted procedures outlining how user access rights should be established or modified, and … rights when they shouldn’t have been, giving them access to leave records, vendor information, budget transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessBrighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Village of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Canton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Mount Morris – Justice Court (2012M-129)
… to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … of Court liabilities and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and … to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County … Village of Valley Stream Cash Receipts and Selected Village Operations 2013M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNortheastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … County. The District, which operates four schools with approximately 2,200 students, is governed by an elected … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management … million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims