Search
Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Village of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations … January 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… did not provide adequate oversight of financial operations and cannot be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws and supplemental financial policies and procedures. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… whether Town officials accurately compensated employees and whether amounts withheld and paid for employee benefits were accurate for the period … Town Board. The Town has approximately 3,100 residents, and 2017 budgeted appropriations totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s … August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… 2013 through June 30, 2017. Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett … Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately 1,320 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementVillage of Solvay – Financial Management (2023M-49)
… Key Findings The Board and Village officials did not develop a budget for the electric fund and adequately … $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … plan in place. Town officials relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Village of Waterford – Board Oversight (2022M-70)
… the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank … the Treasurer provides adequate monthly financial reports to the Board. Ensure the Treasurer pays only those claims …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Berkshire – Justice Court Operations (2016M-425)
… 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … 2016. The Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key … for those cases where defendants failed to appear in Court, and these outstanding tickets equate to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringBolivar-Richburg Central School District - Financial Management (2019M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period … Monroe County, is a public school financed by local, State and federal resources that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s … operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, which … with which it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mTown of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140