Search
Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … comprehensive investment program or develop procedures for the operation of the investment program in compliance with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Johnsburg – North Creek Water District Charges (2023M-51)
… the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Key Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Harpursville Central School District - Financial Condition (2018M-120)
… financial trends. Audit Objective Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million of … Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Village of Elmira Heights – Claims Auditing (2024M-44)
… Law Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate … to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Schuyler Heights Fire District – Claims Processing (2014M-124)
… 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Bolton Fire District – Credit Cards (2017M-180)
… provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected … to individual receipts. The District incurred $116 in late fees and $112 in finance charges. Key Recommendations Require credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Village of Candor – Fund Balance (2017M-148)
… Key Findings Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the … Dunkirk City School District Financial Management 2017M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Town of Franklin – Financial Condition (2018M-8)
… Supervisor should provide the Board with accurate balance sheet reports and complete a timely AUD each year, file it …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of New Hartford – Procurement (2017M-149)
… 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157North Warren Central School District – Financial Condition Management (2017M-197)
… officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background … has approximately 520 students. Budgeted appropriations for the 2017-18 fiscal year totaled approximately $13.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAlbion Central School District – Budgeting (2016M-80)
… Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Town of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Starpoint Central School District – Financial Condition (2015M-266)
… in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates … inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve … Develop realistic estimates of appropriations and the use of fund balance in annual budgets. Use the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Background The Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, … SpringvilleGriffith Institute Central School District Financial Management 2015M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial