Search
Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica … Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed seven-member … Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… written policies and implement written procedures for the acceptance, handling and recording of cash receipts. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mHudson Housing Authority – Board Oversight (2016M-302)
… period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … Hudson Housing Authority Board Oversight 2016M302 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Fairport Public Library – Financial Management (2014M-354)
… procedures to ensure that the Board audits and approves all claims for payment before disbursements are made and …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District … Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Sodus Center Fire Department – Financial Activities (2016M-424)
… The Treasurer makes deposits, disburses cash and performs all recordkeeping functions without an adequate independent … duties are segregated so that one person cannot control all phases of a transaction. Ensure that all claims are audited, document the approved claims in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual budget for the 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… adequate policies and procedures to ensure receipts from all events were deposited, and the treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… audit was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, … their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. Although a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWatertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates … Watertown City School District Financial Condition 2016M85 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of … align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Lynbrook Union Free School District – Special Programs (2016M-45)
… established effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village … Port ChesterRye Union Free School District Financial Condition 2015M147 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… the unauthorized salary increases made to the former Mayor can be recouped. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mMonticello Central School District – Budgeting (2014M-97)
… limits. Establish policies relating to reserves, review all reserve balances and transfer excess funds to …
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)
… in a manner that benefits District taxpayers. Review all reserve balances and transfer excess funds to …
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)
… continued use of temporary debt financing and interfund loans distorts the actual cash needs of the individual … balances; and discontinue making unauthorized interfund loans. …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24