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Sullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County Tourism Promotion Services 2014M61 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of … It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private … could not determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… 1, 2016 through August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Village of Dansville – Water and Sewer Operations (2017M-273)
… of water loss due to leaks if it is cost-effective to do so. The Board should develop a multiyear financial and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273York Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… period August 1, 2012 through May 31, 2014. Background The County of Oswego Industrial Development Agency is an … by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, 2014 the Agency had 113 … County of Oswego Industrial Development Agency Revolving Loan …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Provide appropriate oversight of financial operations. Seek reimbursement from the Treasurer for the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, … Hudson City School District Grant Administration 2013M324 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated fund balance to be retained. Increase the amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Town of Bainbridge – Financial Management (2016M-332)
… amounts of fund balance. Key Recommendations Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring revenues and recurring expenditures. Establish fund balance goals, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Elmira Heights Central School District – Financial Condition (2014M-76)
Elmira Heights Central School District Financial Condition 2014M76
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not … Key Recommendations Establish policies and procedures to provide guidance to employees involved in the billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Newfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates … reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Madison Central School District – Procurement of Professional Services (2015M-322)
… Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… million. Key Findings The Board adopted an administrative regulation outlining the requirements for using a request for proposals (RFP) process … service providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave … July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals