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Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… did not ensure that cash collected was reconciled with the collections remitted for deposit. Key … of cash receipts. Periodically reconcile fees collected with amounts deposited. … Putnam County Department of …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of West Seneca - Capital Project Management (2019M-195)
… the budget as the project changes. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Bellmore Union Free School District – Payroll (2023M-129)
… when needed. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lyons Central School District – Multiyear Planning (2015M-337)
… Ontario County. The District, which operates two schools with approximately 930 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… period July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town … $1.7 million or resolutions that included the intent or funding levels for three reserves totaling $4.1 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Lake Placid Central School District – Investment Program (2023M-94)
… available funds. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Village of Altamont – Justice Court Operations (2016M-199)
… for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. Background The Village of Altamont is located …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Forestburgh Fire District – Financial Activities (2015M-203)
… Ensure that adequate accounting records are maintained, bank reconciliations are prepared and required reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Village of Schoharie - Board Oversight (2018M-184)
… perform all cash receipts and disbursements duties with little oversight from the Board. The Board has not … in Appendix A, Village officials generally agreed with our recommendations. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Rochester Career Mentoring Charter School – Procurement (2016M-406)
… services. Key Recommendations Adopt a procurement policy with clear language addressing the procurement of services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Greenlawn Water District – Accounting Records (2015M-231)
… clerks. The Business Manager did not provide the Board with adequate monthly financial reports. Key Recommendations … the account clerks’ duties. Prepare and provide the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and include reconciled cash balances. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39