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Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million. Key Finding Claims were for legitimate purposes and were properly audited in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mDuanesburg Central School District – Separation Payments (2014M-67)
… in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit follow up town addison supervisors fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… town seneca falls information technology audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September 2022, in …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in September 2019. Background The …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… limited progress implementing corrective action. Of the two audit recommendations, one recommendation was partially implemented and one was not implemented. …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a five-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Goshen – Financial Condition (2014M-75)
… 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Uniondale Public Library – Procurement (2015M-126)
… June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police Department or 7 percent of the employees tested … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fCity of Gloversville – City Clerk (2019M-96)
… Did not deposit all fees intact and substituted checks and money orders for cash collections. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Tompkins County Development Corporation – Board Oversight (2021M-7)
… even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… [read complete report - pdf] Audit Objective Determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Avon - Board Oversights and Professional Services (2018M-30)
… oversight. Determine if the Village obtained proposals and executed and monitored contracts for professional services. Key … The Treasurer inaccurately recorded capital reserves and operating fund expenditures and the Board inappropriately … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Howard - Fund Balance Management (2018M-192)
… of fund balance was not effective. As a result, general and highway fund balances increased significantly over the … reserve or budgeting policies or multiyear financial and capital plans. Key Recommendations Periodically monitor adopted budgets and make necessary amendments and transfers as needed. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192