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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Niagara Falls City School District – Fuel Accountability (2015M-178)

… July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The … Niagara Falls City School District Fuel Accountability 2015M178 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance … collects fees for the services rendered. The Board does not formally approve and document all billing write-offs and …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Stockport – Disbursements (2013M-216)

… and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, respectively. Key Finding The …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately supervised … of Information Technology (IT) and Plant Department field employees and an IT vendor, and an Audio Visual … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Town of Mentz – Board Oversight (2016M-403)

… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal … acceptable computer use, e-mail or internet use or breach notification. The District has not established controls over … computer use policy, which should be provided to all personnel, and a breach notification policy. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Village 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, 2014. … $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general fund to … results and establish proper rates to ensure that these funds are self-sustainable. Audit, or provide for an audit …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Town of New Lisbon – Financial Oversight (2013M-12)

… were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also performed all aspects … financial activities of the offices of the Supervisor and Justice. Conduct an annual audit of the financial records …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… Purpose of Audit The purpose of our audit was to review various selected financial operations and the … purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. … The purpose of our audit was to review various selected financial operations and the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Town of North East – Internal Controls Over Information Technology (2013M-31)

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… controls over selected financial operations for the period January 1, 2012 through November 30, 2013. Background The … controls over selected financial operations for the period January 1 2012 through November 30 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Groveland – Fiscal Oversight (2014M-285)

… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town's fiscal operations … The purpose of our audit was to examine the oversight and management of the Towns fiscal operations …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Chestertown Fire District – Claims Processing (2016M-387)

… include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bayport Fire District – Credit Card Use (2016M-394)

… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394