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Orange County – Motor Vehicle Oversight (2015M-314)

… our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, … for purchasing, monitoring and maintaining County vehicles. The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget for Orange County was $732.8 …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314

Perry Central School District – Financial Management (2017M-118)

… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Town of Greece – Information Technology (2017M-145)

… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Columbia-Greene Community College – Information Technology (2017M-213)

… of Audit The purpose of our audit was to determine if College officials ensured that the College's Information Technology system was adequately … July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia … ColumbiaGreene Community College Information Technology 2017M213 …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Town of Franklin – Financial Condition (2018M-8)

… Supervisor should provide the Board with accurate balance sheet reports and complete a timely AUD each year, file it …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Town of New Hartford – Procurement (2017M-149)

… Background The Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 over a …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… of Audit The purpose of our audit was to determine if the District established effective internal controls over payroll … 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the … and Fort Ann in Warren and Washington Counties. The District is governed by the Board of Education which …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… was to review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … Funds are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs … all receipts are deposited in a timely manner. Ensure that bank deposit slips are prepared by the ECA. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

East Rockaway Union Free School District – Purchasing (2015M-253)

… District officials did not always retain necessary quote documentation with the claim vouchers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Eastchester Union Free School District – Financial Management (2016M-59)

… Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. … operates five schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Sullivan West Central School District – Financial Condition (2014M-40)

Sullivan West Central School District Financial Condition 2014M40

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus Central School District – Budgeting (2014M-123)

… budgeted. Unexpended surplus fund balance exceeded the legal limit of 4 percent. The tax reduction reserve fund was … unexpended surplus fund balance is in compliance with the legal limit. Review all reserve balances and determine if the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

Village of Spring Valley Financial Activities and Information Technology 2012M180

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Village of Monticello – Budget Review (B4-14-15)

… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Dansville Public Library – Procurement (2015M-225)

… Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… February 10, 2015. Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town … the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. Revenue for … provided adequate oversight of fundraising activities. The Company entered into an agreement with a Board member for …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m