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Village of Alfred – Information Technology (2017M-236)
… Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is … or procedures detailing the acceptable use of IT assets and the backing up of critical data. The Village did not have … training to employees. Key Recommendations Develop and adopt an acceptable use policy and comprehensive policies …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
Town of Sharon Fund Balance 2017M271
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… period April 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which … Poughkeepsie Housing Authority Procurement and Information …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for the period January 1, 2016 … County is located in the eastern part of New York State and has a population of approximately 63,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns … The District, which has approximately 1,880 students, is governed by a nine-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247City of Jamestown – Financial Condition (2016M-298)
… City officials have not developed a multiyear financial plan. The Mayor, Council and Director of Financial Services … a comprehensive, written multiyear financial and capital plan that includes realistic measures for rebuilding fund …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWest Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … process at the District’s Business Office or for the Food Service Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomClyde-Savannah Central School District – Financial Condition (2015M-338)
… The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Margaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … Key Findings While the District appropriated fund balance to help finance operations, it was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. Background The Port Byron Central School District is located in the Village of Port Byron and the Towns of … the Town of Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Village of Brookville – Board Oversight (2015M-45)
… surplus funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or … Key Recommendations Establish a long-term financial plan that addresses how the Village will use surplus moneys …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board consists … 2012 are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209