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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of West Hampton Dunes – Financial Operations (2013M-390)
… was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted appropriations for the … deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated … in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Frankfort – User Charges (2014M-117)
… recorded and deposited for the period June 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … by user charges. Key Findings Village officials have not adequately segregated the duties of billing, collecting …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Valhalla Union Free School District – Financial Condition (2015M-333)
… District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Valhalla Union … the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … reserve – were more than the potential costs and had not been used for their established purposes since being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Schoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … were consistently and significantly overestimated. As a result the District spent nearly $8 million less than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free … nearly $2.8 million of fund balance in the annual budgets but did not use approximately 94 percent of this amount. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and … by an average of about $947,000 or 9 percent over the past three years. As a result, $724,000 or almost 90 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… were adequately safeguarded for the period July 1, 2013 through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, … approximately $51.9 million. Key Findings The Board did not establish an acceptable use policy, a computer security …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves … 600 residents. The Village is governed by an elected three-member Village Board. General fund and water fund … and $153,000, respectively. Key Findings Over the last three years, the general fund balance increased by 42 percent …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58City of Yonkers – Information Technology (2017M-86)
… technology (IT) assets for the period June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … The IT department’s acceptable computer use policy was not signed or acknowledged by all employees. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002