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Mahopac Central School District – Financial Condition (2013M-302)
… The operating surplus was achieved through a decrease in salary and employee benefit costs due to staff reductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 … Over 100 user accounts that were no longer needed were not disabled or removed and the Board did not establish policies and procedures regarding breach …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… provided adequate oversight of financial operations for the period January 1, 2013 through January 31, 2014. … The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of … of Trustees and an Executive Committee is responsible for running the Company’s overall fiscal affairs. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialVillage of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Cuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities … The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, … realistic expenditure estimates of actual needs so as not to overtax District taxpayers. Ensure that unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … Agency’s revolving loans, financed with its own funds, are not authorized by statute. The Agency has no formal process …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanSag Harbor Union Free School District – Claims Auditing (2022M-174)
… and approved before payment, the claims auditor did not ensure claims were supported . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … and all seven elected officials), six employees did not complete the annual SHP Training or 21 percent of … B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … established an appropriate system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsEast Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … in the appropriation of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… General Municipal Law section 72-g provides that, subject to the rules and regulations of the governing board of the … and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsWhitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County … appropriations, appropriated fund balance was not actually used to finance operations. As of June 30, 2015, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in … appropriated fund balance to finance operations that was not actually used. As of June 30, 2015, two reserves with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Manhasset Union Free School District – Separation Payments (2016M-150)
… were accurate. The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four … policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement incentive overpayments identified in this report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle … for the 2010-11, 2011-12 and 2012-13 fiscal years were not structurally balanced to include recurring revenues to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Village of Pittsford – Board Oversight (2017M-51)
… 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. … provide clear guidance for procuring professional services in an economical manner and establish how documentation …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Board consistently adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and … structurally balanced budgets for the water and sewer funds. Develop a plan to eliminate the fund balance deficit …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Hunter - Information Technology (2018M-262)
… use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster … Ensured that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262