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George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

Town of Hyde Park - Payroll and Time Records (2018M-225)

… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We … timesheet files instead of printing paper copies to file. Officials agreed with our recommendation and indicated they planned to initiate corrective action. … Determine whether the Towns …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225

Town of Waterford – Claims Auditing (2016M-154)

… The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is … The Board adequately audits claims prior to payment and ensures the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154

Chenango County – Departmental Cash Receipts (2015M-21)

… Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is … found that moneys were properly recorded, collected and deposited by County departments and the County Treasurer’s Office. Key Recommendations There …

https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21

Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)

… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … cost-effective measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

… for coverage. Key Recommendations Establish a process to periodically monitor the status of all retirees and their … and have initiated or indicated they planned to initiate corrective action. … PlainviewOld Bethpage …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insurance

Town of Roseboom - Long-Term Planning (2018M-115)

… and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful lives. Key … fund balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials … indicated they planned to take corrective action. … Town of Roseboom LongTerm Planning 2018M115 …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

Webster Public Library - Board Oversight (2018M-125)

… Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. … sufficient financial information, including details of private funds. Library officials agreed with our …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

Lawrence Union Free School District – Financial Condition (2016M-52)

… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 … November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52

Deer Park Union Free School District – Bank Reconciliations (2016M-166)

… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 … through December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166

Beekmantown Central School District – Payroll (2017M-26)

… whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, … is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed … District officials accurately paid employees’ salaries and wages. Key Recommendations There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

Gananda Central School District – Financial Condition (2014M-62)

… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Sidney Memorial Public Library – Cash Disbursements (2014M-252)

… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …

https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252

Town of Princetown – Claims Auditing (2015M-50)

… The Town of Princetown is located in Schenectady County and has a population of approximately 2,115. The Town is … $1.2 million. Key Finding The Board conducted a complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50