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Walden Fire District No. 2 – Purchasing (2017M-204)
… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s … No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Longwood Central School District – Purchasing (2016M-16)
… Board-adopted purchasing policy which is reviewed annually and Board-adopted regulations which supplement the policy and provide guidance on procurement methods for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the … function which ensure that claims are audited in a timely manner, properly supported and for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the … were properly accounted for and deposited intact and in a timely manner and the system of controls was properly …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Green Island Power Authority – Electric Billing and Collection (2015M-137)
… January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Cayuga County - Procurement and Claims Audit (2018M-274)
… $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. … Discontinue allowing third-party access to directly withdraw funds from County bank accounts. County officials agreed with …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
… totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized $775,000 in … they are necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with us in many instances; …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… However, once we informed officials of this risk, the School Business Manager (Business Manager) promptly filed … approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andCost-Saving Ideas: Justice Court Consolidation Process
… Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts Resolution: File … Referendum Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Town Board Adopts Resolution: … on Notice Resolution/Petition Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsHammondsport Central School District – Investment Program (2024M-63)
… the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Long Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Longwood Central School District – Overtime (2021M-126)
… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …
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)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesIrvington Union Free School District – Fixed Assets (2022M-89)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed … These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
Northern Adirondack Central School District Internal Controls Over ExtraClassroom Activity Funds 2014M128
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the … prior years’ results and anticipated operations. Develop a plan for the future funding and use of the capital reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … financial reports with our office for the period January 1, 2012 through October 31, 2013. Background The Westmere … members. The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12