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Sempronius Fire Company – Financial Activities (2017M-231)
… with the Three Town Fire District in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is governed by a five-member … perform an annual audit of the Treasurer’s records. Profit and loss (P&L) statements were not prepared for fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School District … was fully implemented, one was partially implemented and three were not implemented. Of the 11 audit … seven were partially implemented, two were not implemented and one was not applicable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fVillage of Victory – Audit Follow Up (2010M-35-F)
Village of Victory Audit Follow Up 2010M35F
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the … 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit2017 Financial Condition Report – 2017 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2017-fcrOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… audit follow up boces ontario seneca yates cayuga wayne multiyear planning …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesLakeland Central School District - Reserves Management (2019M-113)
… fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … to determine proper funding levels. Ensure the Business Official submits the report of reserves in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… The bank reconciliations were reviewed by a District official who was not independent of recording cash and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsColton-Pierrepont Central School District – Financial Duties (2017M-229)
… whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. … process. The Treasurer did not control her electronic signature. Key Recommendations Establish compensating … Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Granville Central School District – Fund Balance (2016M-114)
… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the internal controls over the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 … we reviewed were approved by the Executive Director and leave time was properly approved and recorded. Key … Watervliet Housing Authority Timekeeping and Leave Records 2015M186 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
EvansBrant Central School District Travel Expenditures and Reimbursements 2014M194
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and