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Cassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Ballston Spa - Financial Condition (2017M-256)
… the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial … The Treasurer did not maintain accurate accounting records and failed to file required annual financial reports for the … a timely manner. Monitor the Village’s financial condition and ensure the Treasurer files timely financial reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Randolph Central School District - Financial Management (2019M-232)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund … fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Forestville Central School District - Information Technology (2019M-170)
… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… January 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by an … the Village pursuant to a contract with the Town of Elba. Department expenses for 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mChenango Fire Company – Controls Over Financial Activities (2014M-290)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSUNY Bulletin No. SU-321
SUNY Bulletin No SU321
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… activities for the period January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben …
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 Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Wales – Financial Management (2017M-32)
… budgets that reflect the Town’s operating needs based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained … East Aurora Union Free School District High School ExtraClassroom Activity Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom