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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected five-member Board of Fire Commissioners. … expenditures or standard mileage. Establish reserve funds in accordance with law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… timekeeping system, instead they relied on the District Manager’s observations of employees’ time worked. Key … employees, their respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… for 28 remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mHendrick Hudson Central School District – Financial Condition (2013M-241)
… Background The Hendrick Hudson Central School District is located in Westchester County and includes the Town of … Cortlandt and part of the City of Peekskill. The District is governed by the Board of Education which comprises seven … beginning in 2009 to $4.6 million in 2013, the District is not currently in fiscal stress. The decline resulted from …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Bloomfield Central School District – Online Banking (2016M-14)
… Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… because the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Chenango and Otsego Counties. The District is governed by an elected seven-member Board of Education and operates … District officials reduced general fund expenditures by more than $613,000 annually by moving students in special education classes at BOCES to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Cayuga Heights – Board Oversight (2014M-292)
… population of approximately 3,700. The Village is governed by an elected seven-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Windsor – Information Technology (2017M-44)
… total approximately $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since … notifications or security awareness training. The IT policy had not been distributed to Town officials and … Recommendations Annually review and update the Town’s IT policy. Provide Town personnel who use computers a copy of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Ellicottville Central School District – Purchasing (2014M-177)
… purchases subject to competitive bidding. The purchasing agent was not provided with documentation of competition. Key … and Business Office Manual. Ensure that the purchasing agent receives, reviews and retains appropriate purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Dryden Central School District – Financial Condition (2013M-396)
… in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised of nine elected members. … limit. While the District’s total fund balance increased by $5.2 million due to operational surpluses over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomWestern Sullivan Public Library – Library Operations (2015M-156)
… Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… and natural gas at the lowest prices. Key Findings Five of seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… overestimated appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238