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Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Bolton Fire District – Credit Cards (2017M-180)
… to individual receipts. The District incurred $116 in late fees and $112 in finance charges. Key Recommendations … Ensure that credit card payments are made timely to avoid late fees and finance charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … expenditures by a total of $6.2 million. The District did not use any appropriated fund balance to finance operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford … budgets to help finance operations, these amounts were not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Corning – Financial Condition (2020M-13)
Determine whether the Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Maine – Justice Court Operations (2016M-358)
Town of Maine Justice Court Operations 2016M358
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and … approximately $35.9 million. Key Findings The Board did not adopt a written reserve fund policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Oswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Holland Central School District – Financial Management (2015M-58)
… the project scope; however, District officials could not locate three invoices to support expenditures totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Johnsonville Fire District – Claims Processing (2017M-190)
… through June 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, distinct and separate from … of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of … Johnsonville Fire District Claims Processing 2017M190 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. Background … million. Key Findings Cash collections from the baking class, the bakery and the butchery were not submitted to the …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedPearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … of the 27 purchases we reviewed. District personnel did not solicit competition for seven of the 11 professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had 2015 and 2016 employment goals to create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State Education Department (SED) for … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims … 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … approximately $1.1 million. Key Finding The Board did not ensure that detailed claims audit procedures were in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Village of Blasdell – Purchasing (2017M-195)
… General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. Key Findings … Of 40 claims examined totaling approximately $204,500, 18 claims totaling approximately $82,400 showed no evidence …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195