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Huntington Union Free School District – Online Banking (2022M-178)
… appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Town of Dix – Supervisor’s Control of Cash (2022M-57)
… all financial duties, including online banking. The Town Board (Board) did not adopt written policies and procedures for cash … 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Otselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Village of Elmira Heights – Claims Auditing (2024M-44)
… with limited exceptions, a village board to audit all claims against a village before payment is made, the … Perform a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Seaford Fire District – Length of Service Award Program (2014M-319)
… a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectChenango Valley Central School District -- Budget Review (B18-4-3)
… of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley Central School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school district is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… and a breach notification policy or local law. Ensure that all necessary Village personnel receive IT security awareness …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Greene Central School District – Financial Condition (2016M-17)
… in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker and Triangle in Broome County; and the Town of Willet in Cortland County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17East Moriches Union Free School District -- Budget Review (B17-7-4)
… of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley Central School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school district is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Jefferson Central School District – Fund Balances (2015M-236)
… funds to them without using them; District officials do not have long-term plans for reserve balance levels or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Camden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Portville Central School District – Financial Condition (2013M-384)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Campbell-Savona Central School District - Budget Review (B2-15-10)
… in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… practices. The Board did not audit claims to ensure that all Village payments were supported and in compliance with …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Saugerties – Justice Court Operations (2015M-47)
… bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 hours, as required … cash reconciles with liabilities. Perform an analysis of all bail liabilities and adjust Court records to ensure that … a complete and up-to-date list of bail moneys. Ensure that all funds are properly deposited within 72 hours of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… of the process. Perform a deliberate and thorough audit of all claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Worth – Financial Operations (2014M-323)
… accounting records or prepare bank reconciliations. Not all disbursements were made with proper supporting … Town purchased an engine for a highway department vehicle from the Highway Superintendent, which created a conflict of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323