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East Moriches Union Free School District -- Budget Review (B7-16-3)
… fiscal year during which the deficit obligations are outstanding, their tentative budget for the next … and expenditure projections in the tentative budget are reasonable. District officials generally implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Western New York Maritime Charter School – Financial Operations (2015M-124)
… through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County … Penfield Central School District Financial Management 2015M162 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Baldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that … process. The Business Manager and the Director took action to mitigate this weakness. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Cortland Enlarged City School District - Budget Review (B4-15-12)
… reserve fund; however, estimated retirement costs are approximately $760,000. Using the remaining $1.2 million … Key Recommendations Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Candor Central School District – School Lunch Operations (2015M-173)
… of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Fallsburg Central School District – Financial Condition (2014M-33)
… Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. Key Findings The District … year’s budget and develop appropriation estimates that are realistic. Develop a plan to reduce the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Geneva Housing Authority – Cash Receipts (2015M-160)
… procedures for depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software … or provide additional management oversight of the process. Update the overnight cash level policy to clearly define the maximum …
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)
… written policies and procedures for the use of gasoline credit cards that specify which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what … documentation is required. Limit the number of gasoline credit cards to only those that are needed and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on our review, individual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Manorville Fire District – Board Oversight and Fuel (2016M-411)
… measured and that adequate fuel inventory records are maintained. Enforce the Board’s adopted policy and … be attached to gasoline credit card claims when they are submitted for approval. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Village of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Clarence Public Library – Audit of Claims (2016M-355)
… to payment and ensure that the Secretary documents the approval of claims in the Board minutes. Adopt a … that checks are signed only after the Board’s audit and approval of claims for payment and discontinue s …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Three Village Central School District – Financial Operations (2021M-141)
… Treasurer’s duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 … Adhere to the financial software policy, ensure all claims are audited and approved prior to payment and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Owasco – Highway Department (2020M-128)
… whether Town of Owasco (Town) officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling $349,824 that did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128