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Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns … operates seven schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. … the services which appeared to be his responsibility. The mileage information submitted by the transportation vendor …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

East Moriches Union Free School District -- Budget Review (B17-7-4)

… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Chenango Valley Central School District -- Budget Review (B17-4-5)

… review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

Wallkill Central School District – Financial Management (2015M-294)

… as of June 30, 2015. Total fund balance exceeded statutory limits each year. Key Recommendations Develop budget …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Amityville Union Free School District – Payroll (2016M-155)

… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Holland Central School District – Financial Management (2015M-58)

… in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The … and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Town of Arietta – Budgeting (2016M-308)

… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Town of Greene – Budget Practices (2016M-409)

… officials’ budget practices for the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Town of Thurman – Capital Projects (2016M-431)

… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town is … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop … program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested in legally …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Fishers Island Waste Management District -- Purchasing (2015M-292)

… The District, which is a district corporation of the State and is distinct and separate from the Town, is governed by an elected … did not always use vendors who provided the best price and did not provide adequate documentation to support …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Town of Dayton – Financial Condition (2013M-90)

… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Town of Louisville – Water User Charges (2015M-44)

… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District … Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging rates. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180