Search
Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers and a five-member Board of Directors. For … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective … $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or ensure that existing …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Mount Sinai Union Free School District – Financial Management (2013M-227)
… June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the Town of … Mount Sinai Union Free School District Financial Management 2013M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New … the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Niagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Fairport Public Library – Financial Management (2014M-354)
… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354City of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mMexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, … the understanding that these budgetary revenue sources are finite. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Livonia Central School District – Software Management (2016M-293)
… million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … applicable licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Board of Education and operates three schools, with approximately 1,440 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is governed … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90