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Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… July 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in … South Mountain Hickory Common School District Cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mLe Roy Central School District – Payroll (2016M-412)
… July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and … Le Roy Central School District Payroll 2016M412 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Indian 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-15Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… July 1, 2014 through February 22, 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which operates four … Cheektowaga Central School District Employee Compensation and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesVillage of Victory – Audit Follow Up (2010M-35-F)
… released in August 2010. Background The Village of Victory is located in Saratoga County with a population of … Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …
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)
… recommendations in the audit report released in November 2011. Background The Village of Harriman is located in Orange …
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)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in …
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)
… Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Nyack Union Free School District – Network User Accounts (2021M-113)
… (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataColton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated …
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)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
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)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …
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)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204