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City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228

Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

… controls over Building Department operations for the period June 1, 2015 through April 13, 2017. Background The …

https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201

Town of Lindley – Justice Court (2017M-270)

… cases. Key Recommendations Perform a periodic review of all Court accounting records, including the reconciliation of …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… January 1, 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an … Granville Hook and Ladder Volunteer Fire Company Financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Village of Walden – Financial Condition (2017M-255)

… managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. Background …

https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255

Solvay Union Free School District – Payroll (2017M-257)

… 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and … Solvay Union Free School District Payroll 2017M257 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257

Greece Central School District – Retiree Health Insurance (2016M-54)

… 2014 through July 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe … Greece Central School District Retiree Health Insurance 2016M54 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Grand Island Central School District – Interfund Financial Activity (2016M-42)

… 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates five … Grand Island Central School District Interfund Financial Activity …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m

Elmont Union Free School District – Financial Condition (2017M-82)

… through December 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in … Elmont Union Free School District Financial Condition 2017M82 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82

Lansing Central School District – Financial Management (2015M-256)

… the District’s financial management practices for the period July 1, 2014 through September 9, 2015. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256

Lake Placid Central School District – Claims Auditing (2016M-84)

… July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns … Lake Placid Central School District Claims Auditing 2016M84 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations … placed at the District. Issue corrected bills to the home districts for the identified errors. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… on their job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module is given to specific users based on their job …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Utica Academy of Science Charter School – Purchasing (2015M-71)

… Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …

https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property

Arkport Central School District – Payroll (2016M-338)

… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

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