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Town of Walton – Incompatible Duties (2016M-309)
… a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the elected Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… serves approximately 1,800 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief was owed for unused leave accruals upon separating from service absent a separation agreement. However, neither …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Conesus No. 1 Fire District – Internal Controls (2014M-46)
… controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… of Audit The purpose of our audit was to determine whether financial activity was properly recorded and reported and Department money was safeguarded for the period January 1, … September 7, 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether … were properly accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake … at the end of 2016-17 was almost $4.8 million, or 15.6 percent of the ensuing year’s budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraNiagara Falls City School District – Fuel Accountability (2015M-178)
… fuel used for non-District purposes. District officials permitted the contractor to control the entire fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Educational Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background … BOCES’ component school districts. Budgeted appropriations for information technology for the 2014-15 fiscal year totaled approximately $8.56 …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… are approximately $2.6 million. Key Finding Revenues from resident school districts, School meals and field studies are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Stockport – Disbursements (2013M-216)
… County and has a population of 2,815. The Town is governed by an elected five-member Town Board comprising the Town … Key Finding The system of controls implemented by the Board generally operated effectively. We reviewed the … and all checks issued are listed on abstracts and approved by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… in the City of Buffalo, Erie County, and is governed by an elected nine-member Board of Education. The District … monitor or review the number of work tickets completed by an IT vendor’s technical support specialists. Key … supervisory personnel monitor the work performed by IT vendors to ensure that the work meets contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… through September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… to address the maintenance and monitoring of leave accrual records. The District does not have policies regarding … policies and procedures to address employee leave accrual records. Adopt and implement a comprehensive computer use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, … approximately $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general … budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334