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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… and controls over information technology for the period July 1, 2009 through January 23, 2015. Background The … private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… objectives of our audit were to evaluate the District’s financial activities and cellular telephone purchases and use … Sayville Union Free School District Financial Condition and Cellular Telephones 2015M86 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularBrighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … employees were paid $4,850 more than they were entitled to. District officials did not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Monticello Central School District – Budgeting (2014M-97)
… to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Harpursville Central School District – Financial Management (2013M-261)
… 2013. Background The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of Education which comprises seven … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Village of Akron – Selected Financial Activities (2016M-133)
… operating funds and hinders the development of long-term solutions. Key Recommendations Bill both water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Carlisle – Fund Balance (2017M-106)
… 950 percent of the tax levy and approximately three times actual expenditures that year. The Board increased real …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Audit The purpose of our audit was to review the Village’s water accountability, claims audit process and IT policies … not account for approximately 65.7 million gallons of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… of Weights and Measures performs annual inspections at approximately 700 establishments of certain devices used …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… controls over the parking ticket collection process for the period January 1, 2015 through June 30, 2016. … with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, … audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners … The purpose of our audit was to review the Towns tax relief rebate program for the period August 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Carmel – Selected Financial Activities (2015M-201)
… Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline worth $51,900 was … purchase orders and having them preapproved prior to making purchases. Require the recreation department to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million. Key Findings … properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50