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Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital … 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and … the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29South Farmingdale Water District – Information Technology (2014M-153)
… serves approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The Board has not adopted a disaster recovery plan, which would minimize potential disruptions of … use policy. Key Recommendations Adopt a disaster recovery plan and ensure that it is updated as needed and …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Tuxedo Union Free School District – Financial Condition (2015M-360)
… 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The … operates two schools with approximately 470 students, is governed by an elected seven-member Board of Education. … $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables and reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… access and loss for the period April 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is … did not obtain quotes for public works projects totaling $18,762 and purchases contracts totaling $10,680 or solicit …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyTown of Freedom – Financial Management (2021M-191)
… which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Highland Central School District – Financial Condition (2013M-358)
… 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget … shortfalls. Work to reduce the deficit in the school lunch fund. Adopt structurally balanced budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Dolgeville Central School District – System Access Controls (2016M-265)
… 2016. Background The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury … operates three schools with approximately 920 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265County of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … The Sheriff’s office is understaffed and incurring an average of more than $500,000 annually in overtime. The … on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… did not ensure that the Treasurer maintained records and reports that accurately reflected the Company’s financial … perform bank reconciliations and ensure that monthly reports include budget-to-actual amounts, cash receipts and … Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … the prior years’ accounting records. The Supervisor did not provide adequate oversight of the bookkeeper’s duties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Middle Country Public Library – Treasurer (2015M-291)
… does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Yorkshire – Financial Management (2021M-109)
… replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, maintain reasonable … revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Gorham – Budgeting (2023M-181)
… Determine whether the Town of Gorham Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Pine City Fire District No. 1 – Board Oversight (2017M-166)
… of Southport in Chemung County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… 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-2017mEllicottville Central School District – Purchasing (2014M-177)
… 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great … Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and … bidding threshold amounts and the Business Office Manual is more restrictive than statutory requirements for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Oswego County – Transfer Station Cash Receipts (2015M-334)
… of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Bolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Amherst Central School District –Financial Condition (2016M-167)
… 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie … operates four schools with approximately 2,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167