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City of Hornell – Information Technology (2017M-293)
… will manage potential disasters that affect the IT system. … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kingston City School District – Fixed Assets (2017M-214)
… properly recorded and accounted for during the period July 1, 2016 through June 30, 2017. Background The Kingston City …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Wells Central School District – Financial Condition Management (2017M-70)
… which has approximately 150 students, is governed by a Board of Education. Budgeted appropriations for the … fund operations. The budgets overestimated appropriations by almost $1.2 million or 7.7 percent from 2013-14 through … budgeted appropriations, exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… purpose of our audit was to determine whether the Board and District officials effectively managed the District’s … in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the … 6, 2016. Background The Putnam/Northern Westchester Board of Cooperative Educational Services consists of 18 component …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWorcester Central School District – Unassigned Fund Balance (2016M-1)
… to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of Finance and Operations did not properly perform monthly bank reconciliations. Not all payments were properly … the annual audit of the financial statements. Ensure that bank statements are reconciled to the accounting records …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review to ensure that leave time earned and used is accurate and in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… The purpose of our audit was to review the District’s cash receipt process for extra-classroom activity funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionHolland Central School District – Financial Management (2015M-58)
… audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … operates two schools and a third school which is used only for the pool and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … station, is governed by an elected five-member Town Board. In 2015, the Town reported revenue of $15,954 from transfer … bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, … 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Board’s minutes. Ensure that all Department cash receipts are remitted to the Supervisor’s office in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81