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Springville-Griffith Institute Central School District – Financial Management (2015M-221)
SpringvilleGriffith Institute Central School District Financial Management 2015M221
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSharon Springs Central School District – Financial Condition (2016M-39)
… The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Marcellus Central School District – Procurement (2016M-230)
Marcellus Central School District Procurement 2016M230
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Hempstead in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomLongwood Central School District – Overtime (2021M-126)
… (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLong Lake Central School District – Capital Project (2021M-183)
… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Lake Pleasant Central School District – Claims Auditing (2021M-202)
… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copiague Fire District – Credit Card Purchases (2019M-98)
… District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 … travel meal allowance by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in … State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … District earned $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Newark Central School District – Employee Benefits (2024M-40)
Determine whether Newark Central School District District officials accurately calculated separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Albany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … audit statewide county albany …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Germantown Fire District – Board Oversight (2014M-166)
… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraVillage of Alfred – Information Technology (2017M-236)
… through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236