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Village of Alfred – Information Technology (2017M-236)

… plan. The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt … necessary Village personnel receive IT security awareness training and that the training is updated whenever the IT policies are updated. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Town of Sharon – Fund Balance (2017M-271)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

Washington County – Procurement (2017M-224)

… period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York … Washington County Procurement 2017M224 …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

Sherrill City School District – Reserve Funds (2017M-247)

… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Babylon 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-323

Margaretville Central School District – Fund Balance (2015M-55)

… The Board continually adopted budgets that included tax levy increases that were not necessary. Key … fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Albion 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-80

Portville 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 … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Port Byron Central School District – Financial Condition (2014M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Town of Stephentown – Records and Reports (2012M-209)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is … Findings The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209

Amagansett Union Free School District – Financial Condition (2014M-91)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Town of Arietta – Budgeting (2016M-308)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308

Village of Pittsford – Board Oversight (2017M-51)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services in an economical manner and establish how documentation supporting such decisions should be …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

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