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East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … appointed by the Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityWebster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Greece Public Library – Information Technology (2017M-130)
… (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece Public Library is …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … necessity and appropriateness. Review the Internet usage log to ensure compliance with the computer use policy. … Erie …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… located in Nassau County. The Library, which is governed by a five-member 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-175Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Otselic Valley Central School District – Capital Project (2015M-263)
… Background The Otselic Valley Central School District is located in the Chenango and Madison County Towns of … which operates one school with approximately 360 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Tioga Fire District – Board Oversight (2022M-170)
… policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s required …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Cooperstown 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-conditionAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county albany …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Kings Park Central School District – Fuel Inventory (2015M-282)
Kings Park Central School District Fuel Inventory 2015M282
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Town of Arietta – Budgeting (2016M-308)
… 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town Board. Budgeted … plan, and the capital plan was not comprehensive because it only included future capital improvements for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Lake Pleasant – Credit Cards (2016M-432)
Town of Lake Pleasant Credit Cards 2016M432
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Capital Projects (2016M-431)
… Approve all advances to fund project expenditures prior to payment. … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… of Port Dickinson (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village … inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately manage and monitor nonstudent network user … were not needed or disabled. Most of these accounts should have been disabled in February 2021 when the District updated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSandy Creek Central School District – Reserve Management (2023M-43)
… Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed … $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … reserve without Board authorization. Although the Business Administrator developed a reserve fund plan, it was outdated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43