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Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the 2015-16 fiscal year total approximately $38.5 million. Key Finding The District provided cost-effective special … and the rates it charged other districts were reasonable. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… 2015-16 fiscal year totaled approximately $40.1 million. Key Findings The Board has not adopted a payroll policy. The … salary payments and benefits such as health insurance. Key Recommendations Establish and adopt a written payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitChazy Union School District – Payroll (2015M-252)
… the 2015-16 fiscal year total approximately $10.2 million. Key Finding We found that District officials established … process provided adequate supervision and oversight. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… 2014-15 fiscal year totaled approximately $194 million. Key Finding District officials have established adequate … that allow computer equipment to be tracked efficiently. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryValley Central School District – Financial Condition (2014M-58)
… for 2012-13 totaled approximately $90 million. Key Findings Fund balance has declined as a result of planned … trends and future conditions while developing budgets. Key Recommendations Closely monitor the use of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Nyack Union Free School District – Reserve Funds (2014M-185)
… the 2013-14 fiscal year totaled approximately $75 million. Key Finding The amount in the District's unemployment … average unemployment claims for approximately seven years. Key Recommendation Routinely review reserve fund balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… District’s operating budget is approximately $208 million. Key Finding To keep the District’s financial condition from … and restricted departmental budgets each year. Key Recommendation Continue to closely monitor the budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mWest Hempstead Water District – Life Insurance (2016M-393)
… and expenditures totaled approximately $3.5 million. Key Finding The District paid for individual whole life … statutory authority only to provide group life insurance. Key Recommendation Review the life insurance policies and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Brewster Central School District – Financial Condition (2014M-224)
… the 2013-14 fiscal year were approximately $86 million. Key Finding District officials have taken appropriate action … spending trends and projected future fund balance. Key Recommendations There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Village of Speculator – Claims Auditing (2017M-25)
… 2016-17 fiscal year totaled approximately $1.6 million. Key Finding Village officials have established adequate … purposes and are audited and approved before payment. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… the 2014-15 fiscal year total approximately $38 million. Key Finding The Board and administrative staff have taken … budgets and managing fund balance in a responsible manner. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… 2014-15 fiscal year totaled approximately $79.9 million. Key Finding District officials have established a … for purchases not required to be competitively bid. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… for the 2015-16 fiscal year were $12.2 million. Key Finding District officials sufficiently reviewed and … written policies or procedures to formalize this process. Key Recommendation District officials should develop, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Stuyvesant – Procurement (2017M-54)
… approximately $468,000 and highway fund totaled $486,000. Key Findings The procurement policy excludes professional … that they sought competition for professional services. Key Recommendations Amend the procurement policy to require …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Italy – Multiyear Planning (2017M-53)
… for 2016 totaled approximately $1.2 million. Key Findings Town officials have not established a multiyear … have not established a fund balance or reserve policy. Key Recommendations Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Village of Belle Terre – Audit of Claims (2013M-87)
… were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board conducts a thorough and … deficiencies, which we discussed with Village officials. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Director. The Authority’s 2016 budget was $9.3 million. Key Finding The Board and Authority officials implemented … included providing adequate supervision and oversight. Key Recommendations There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… The Agency had 11 active projects as of June 30, 2015. Key Finding Agency officials have developed adequate … to the firms or businesses in the tax exemption program. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectSummitville Fire District – Financial Activities (2016M-395)
… Budgeted appropriations for 2016 totaled $239,000. Key Finding The Board has established adequate controls to … and reported and that District money is safeguarded. Key Recommendation There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Albany Public Library – Leave Accruals (2015M-293)
… for 2014 totaled approximately $9.4 million. Key Finding The Board has not established a standard leave … and compare leave requests to electronic time sheets. Key Recommendation Develop and implement a uniform set of …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293