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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… and needed reserves, paying down debt and reducing real property taxes. Adopt realistic budgeted appropriations that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Greenville – Tax Collector (2020M-81)
… manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. … 4, 2019. Key Recommendations Remit amounts collected to the Town Supervisor and County Treasurer in accordance … received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… additional procedures such as requiring at least two people to count and certify the money collected at …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… was to determine whether District officials established a sufficient segregation of duties or compensating controls … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities for the period January 1, 2015 … Town of Lincklaen Board Oversight 2017M37 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … purchasing policy. Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Franklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … not effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … budgets with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Barker Central School District – Purchasing (2016M-208)
Barker Central School District Purchasing 2016M208
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Alexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming … annual budget. Use the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Education. The District operates no schools and has two students for whom it pays tuition to attend a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition