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South Lewis Central School District – Financial Condition (2016M-83)
… Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Garrison Union Free School District – Financial Condition (2016M-108)
… through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of … Garrison Union Free School District Financial Condition 2016M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialComptroller DiNapoli Statement on New Immigration Ban
… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … of service required. The Board has not developed computer security and disaster recovery plans. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review accrued leave records. … and indicated they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the … of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue accounts. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Highland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District District officials properly authorized and monitored overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Town of Brasher – Spending of Casino Compact Money (2013M-131)
… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Hudson City School District – Information Technology (2020M-157)
… (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, … did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157