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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not provided the public accountant hired to audit the books and records with adequate information. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without any oversight. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Bath Central School District – Reserves (2016M-401)
… 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted … the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and reasonably funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overAlden Central School District – Financial Management (2016M-372)
… in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the … benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… reserves totaling $2.4 million and did not adopt a reserve policy. The District used funds from its retirement … an independent review of the preparation, submission and receipt of transportation State aid documentation and an … State aid. Adopt and implement a comprehensive policy for establishing, funding and using reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Moriches Union Free School District -- Budget Review (B7-16-3)
… are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are reasonable. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… incomplete. A number of software applications installed on the BOCES’ computers were not business-related or …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mAvon Central School District – Information Technology (2016M-123)
… million. Key Findings The Board did not adopt policies for password management; protection of personal, private and … Key Recommendations Adopt policies and procedures for password management, protection of PPSI, wireless technology, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Geneva Housing Authority – Cash Receipts (2015M-160)
… to be held before deposit or require daily deposit of all receipts. Ensure that user access rights in the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Campbell-Savona Central School District – Budget Review (B2-13-12)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Mount Pleasant – Financial Condition (2013M-303)
… million in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water funds. Key Findings … selected financial operations and the Justice Court for the period January 1 2013 through August 31 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North East – Internal Controls Over Information Technology (2013M-31)
… January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Brighton Memorial Library – Board Oversight (2015M-116)
… 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Southold – Financial Operations (2014M-299)
… of the Town for the period January 1 through December 31, 2013. Background The Town of Southold is located in Suffolk … elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The Town … of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043