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Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… and require two officers’ signatures on all checks, as per the bylaws and Department resolutions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… which has approximately 140 students, is governed by an elected five-member Board of Education. Budgeted … employees obtain verbal or written quotes when required by the purchasing policy. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Newfane Central School District – Financial Condition (2015M-307)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component … or more districts. BOCES did not charge all districts for services using the approved full-time equivalent method. Key … Ensure that aidable expenditures reported to SED are for services that were adequately shared. Ensure that all …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalSouthern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Hancock Central School District – School Lunch Operations (2015M-176)
… approximately 380 students and 150 employees, is governed by a five-member Board of Education. Budgeted appropriations … the meals costs more to prepare than the revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
Sidney Central School District Expenditure Control and Student Achievement 2014M163
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Homer – Purchasing and Credit Cards (2017M-112)
… through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The … Village, which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraTown of Orangetown – Overtime (2017M-48)
… and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not … Key Recommendations Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Liberty – Justice Court Operations (2016M-336)
… 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Sand Lake – Justice Court (2015M-121)
… February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately 8,530. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of West Seneca – Purchasing (2015M-11)
… The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … by an elected three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 … ensure that it is consistent with statutory requirements and meets the needs of the Town. Audit and approve claims …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Walton – Justice Court Operations (2021M-72)
… audit. Background The Town, located in Delaware County, is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72