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Cooperative Information Technology Services (2012MR-1)
… report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of … and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee … 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether … Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four elected members who are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity … from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the … The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJohnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company … The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave … The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information … controls over personal, private and sensitive information in the District’s financial system and student information system for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal … The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, … $32.6 million. Key Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Prattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March … Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Little Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the period July 1, 2014 … The Little Falls City School District is located in the City of Little Falls and portions of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Lake Pleasant Central School District – Payroll (2016M-8)
… Purpose of Audit The purpose of our audit was to review the District’s calculation of its employees’ wages and salaries for the … The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through … The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, … officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether … Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … and emergency services for the Town of Afton. The Company’s Oversight Board comprises seven elected members. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialOpinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and … with respect to the town highway superintendent's estimate of expenditures for highways and bridges. Section …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5