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Valley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and the Board’s … Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The … to finance the planned deficits. District officials did not consider prior years’ trends and future conditions while …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Village of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … they plan to initiate corrective action. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total … of the employees tested and two elected Trustees did not complete the annual SHP Training. Key Recommendation … B includes our comment on an issue that was raised in the Village’s response letter. … audit statewide village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which … The Director and Assistant Director audit claims but are not independent of the purchasing and check signing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan … 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in … were unrealistic and included appropriated fund balance not used as planned to fund operations. The budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and … fund balance to reduce the tax levy, but funds were not used as budgeted because District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … $1.2 million to fund other District expenditures is not an appropriate use of the reserve. After the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates … includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is … result in appropriating unexpended surplus funds that will not be used to sustain District operations. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford … Key Findings The 2014-15 through 2016-17 budgets did not contain realistic estimates of appropriations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… advantage of those who put their trust in her.” Tiede, 40, of Alexander, was first elected town clerk in 2019. An … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsTiconderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and … declining financial position, we found that the Board has not developed a multiyear financial plan to improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, … has been reduced to a dangerously low level. The Board has not developed a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Jefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services … system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an … million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and … fund balance to help finance operations that generally was not used. Unrestricted fund balance exceeded the legal limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s collections and … September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … restitution payments held by the Department were not paid in a timely manner. The administrative assistant …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which … underbilled by more than $85,000. The Clerk-Treasurer did not maintain complete or accurate accounting records and …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133