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Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester … Village of Pelham Information Technology 2016M410 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is governed by … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Pembroke Central School District – Financial Management (2016M-31)
… Genesee County. The District, which operates three schools with approximately 975 students, is governed by an elected … budgeted for expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
Edgemont Union Free School District Procurement of Professional Services 2016M126
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student … Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … does not have written policies or procedures to specify what types of documents are acceptable or requiring them to …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the … or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … network and acceptable use of District assets when used outside the District’s network. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Randolph Academy Union Free School District – Financial Management (2015M-248)
… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEaton No. 1 Fire District – Board Oversight (2024M-4)
… – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored … or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting … Determine whether the Eaton No 1 Fire District District officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… and maintain designation forms and submit them to the New York State Education Department (SED). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidMexico Academy Central School District – Procurement (2023M-75)
… services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and … justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank … frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer (Treasurer) in a timely …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Brocton Central School District – Financial Management (2023M-44)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… action to ensure electric fund revenues kept pace with expenses. Ensure that annual payments from the electric fund …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49