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

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming …

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)

… effective internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … District policy governing the operations of activity funds. None of the tested receipts contained supporting … maintain ledgers. Key Recommendation Ensure that activity funds are maintained in accordance with District policy. …

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

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

… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …

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

Brookfield Central School District – Financial Condition (2014M-48)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

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

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in Fulton County. The District, which operates one school with approximately 145 students, is governed by an elected … that was not used. The District funded the capital reserve with no established plans for it. Key Recommendations Ensure …

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

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

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

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …

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

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Sayville Public Library – Treasurer (2016M-334)

… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. … about the Library’s relationship with the individual performing the Treasurer’s functions. Ensure that the …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Town of Walton – Justice Court Operations (2021M-72)

… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

East Islip Public Library – Cash Receipts (2017M-223)

… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Town of Angelica – Justice Court Operations (2018M-11)

… recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January … by an elected five-member Town Board. Court fines, fees and bail collected during the audit period totaled … as required. Conduct an annual audit of the Justice’s financial records and reports and record the results of this …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Randolph Central School District – Financial Management (2014M-20)

… Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Putnam Central School District – Budgeting (2015M-243)

… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex … budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Willsboro Central School District – Financial Condition (2015M-362)

… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362