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Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The … back to September 2012. Key Recommendations Ensure that all capital projects are properly authorized and established …
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)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, … two cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Erie County Probation Department – Restitution Payments (S9-20-11)
… records. Department policy also limited paying victims with unsatisfied restitution a maximum of $100 payment each … policies and procedures. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Village of Mexico – Financial Management (2023M-170)
… the budgets. As a result, revenues were underestimated by a total of $439,767 and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Panama Central School District – Procurement (2024M-73)
… report – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education … Determine whether the Panama Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts with the … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Recommendations Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about … auditor to ensure that the central treasurer, faculty advisors and student treasurers comply with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board … $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT … the Authority’s housing occupancy operations. Ensure that all Authority computers are frequently scanned for viruses …
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)
… 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … not provide evidence of completed bank reconciliations or monthly accountability analyses. The Justice did not … information and reports are provided at each Board meeting. Perform the required annual audit of the records and …
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)
… 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Penn Yan – Water Operations (2013M-104)
… population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six Trustees and …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for … are budgeted for annually by the Board. The commingling of all of these resources and transactions in the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Lisbon – Financial Condition (2012M-202)
… of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is governed by a Town Board which consists of four …
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)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial … more than six years old. The Justices did not ensure that all tickets were properly disposed in a timely manner or that … and corrective action taken. Ensure a current and accurate list of all bail held and disbursed is maintained and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… assets at the condition level established and disclosed by the State; and Document that the assets are being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsCanandaigua City School District – Procurement (2022M-141)
… approval and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Decatur – Town Clerk (2020M-58)
… Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key … Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and other entities in a … Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58REACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key Recommendations Appoint a claims …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130