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Sayville 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)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
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)
… of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a population of approximately …
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)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
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)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount …
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)
… Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more …
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)
… Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village 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 … necessary upgrades to bring the water infrastructure up to date. Develop written policies and procedures to ensure …
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)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mConnetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the … 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, … maintaining accurate leave records and ensure there is proper oversight over leave benefits. Consider using the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school board. The School is governed by a nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Chenango Forks Central School District – Financial Condition (2014M-98)
… benefit expenditures led to a decrease in total fund balance. Therefore, District officials may need to find other … Closely monitor the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for … a population of approximately 2,600 residents. A project to redevelop commercial property in the Town cost … The facility opened in October 2012 but was forced to close 11 months later because utilities were turned off …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Edinburg – Justice Court Operations (2014M-226)
… 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. Background The … of our audit was to examine the Clerks operations for the period January 1 2013 through March 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period … The purpose of our audit was to review the Town Clerks financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… 2012 through April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is governed by an elected five-member Town Board. Budgeted … and work the required hours, and ensure that overtime is properly documented. Pursue the recovery of inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50