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Broome County – Information Technology (2013M-351)

… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Hortonville Fire District – Financial Reporting (2014M-188)

… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

School District Bus Safety (2018-MS-4)

… completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key … their compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With scope extensions for units … School District Bus Safety 2018MS4 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Village of Kaser - Refuse User Fees and Records (2018M-97)

… agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Kaser Refuse User …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

Town of Colden – Highway Operations (2017M-127)

… Purpose of Audit The purpose of our audit was to review highway department operations for the period January 1, 2016 through April 21, 2017. Background The Town … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Elmsford Union Free School District – Fixed Assets (2017M-147)

… the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … a comprehensive policy for identifying and recording fixed assets. Fixed assets were not tagged as District property for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… of our audit was to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Orleans County is located in western New York State and has a population of approximately 43,000. The County …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Oriskany Central School District – Procurement (2017M-87)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and was compliant with …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Rocky Point Union Free School District – Financial Condition (2015M-170)

… Amounts retained in two of the District’s reserves were excessive. Key Recommendations Adopt realistic appropriations … budgets. Develop comprehensive policies for establishing and using reserve funds. Develop a plan for the use of excess fund balance and reserve funds in a manner that benefits District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170

Iroquois Central School District – Financial Condition (2014M-22)

… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll … Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Village of Old Brookville – Cash Receipts (2015M-286)

… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … The Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

Wheelerville Union Free School District – Fund Balance (2016M-9)

… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Town of DeKalb – Financial Management (2016M-427)

… The Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is … by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did … Supervisor's records. Key Recommendations Properly oversee and monitor the firm's work. Develop a fund balance policy …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427