Search
Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGeneral Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Fallsburg Central School District – Financial Condition (2014M-33)
… 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson … and the Town of Wawarsing in Ulster County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… the District’s financial condition in the general and school food service funds and to evaluate internal controls … 2012 through March 6, 2014. Background The Eldred Central School District is located in four towns in Orange and … unexpended fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… The East Quogue Union Free School District, which is governed by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Greenport – Town Clerk Operations (2017M-3)
… for the period January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Develop a plan to repay outstanding interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and evaluate water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Ellenville – Information Technology (2014M-278)
… through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is governed by an elected five-member Board of Trustees. … have not designated a financial software administrator who is independent of financial recordkeeping. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Clinton – Financial Management (2014M-316)
… January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Geneva Housing Authority – Cash Receipts (2015M-160)
… budget for the 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash receipt duties were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Wading River Fire District – Gasoline Credit Cards (2017M-5)
… not establish written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to … written policies and procedures for the use of gasoline credit cards that specify which District officials are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Humphrey – Financial Management (2013M-116)
… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general … overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The … has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of New Lisbon – Financial Oversight (2013M-12)
… The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, … Board has not developed policies and procedures for cash receipt and disbursement duties, and the Clerk-Treasurer’s … policies and procedures to provide guidance on cash receipt and disbursement practices, including segregating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Mount Pleasant – Financial Condition (2013M-303)
… Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … financing source for operations. The Board did not adopt a policy, or ensure that procedures were in place, to govern … maintain. Appropriate only available fund balance to finance operations in succeeding years’ budgets. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Manorville Fire District – Board Oversight and Fuel (2016M-411)
… distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… not properly segregated. No one internally reviewed the rent and additional charges posted to tenants’ accounts by … who is independent of the billing process reviews the rent and additional charges that are posted to tenants’ …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
Town of Otselic Selected Financial Operations 2012M220
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of North East – Internal Controls Over Information Technology (2013M-31)
… to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The … Town’s IT service providers and cannot be assured the Town is receiving IT services that meet the Town’s needs and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31