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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… up-to-date. Ensure that all assets on the inventory list are immediately and appropriately tagged. Ensure that periodic physical inventories are conducted at the frequency indicated in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … Director of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109West Genesee Central School District - Capital Assets (2023M-128)
… Key Recommendations Ensure the District’s asset records are complete, accurate, and up to date and assets are tagged and recorded prior to being placed in service. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Rye City School District – Payroll (2024M-2)
… generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent regarding overtime. We analyzed the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367City of Lockport – Independent Audit Services (2014M-238)
… ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee the independent audit. Ensure that the accounting records are accurate, complete and timely and that they fairly …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Monroe County – Golf Course Contract Management (2014M-111)
… January 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… grant it exempt status. Real property tax exemptions are granted on the basis of many different criteria, … social activities and other such considerations. Assessors are responsible for granting and tracking real property tax …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Global Concepts Charter School – Cash Disbursements (2017M-126)
… cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. Establish clear … or competitive bids when required, review all quotes that are received and publically advertise to meet the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… the faculty advisors ensure that pre-numbered receipts are issued when funds are collected. If not practical, the Board should devise a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraBuffalo City School District – Special Education and Grant Administration (2017M-73)
… of Education (NYSED), but the District’s actual costs are generally greater than NYSED rates. The District was not … and reconciled NRT rates. Ensure all eligible costs are included when submitting claims for Excess Cost Aid, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationIrvington Union Free School District – Information Technology (2016M-266)
… email through external mail servers. District staff are able to access websites that are unrelated to their District duties and violate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Village of Suffern – Budget Review (B26-6-3)
… fiscal year during which the deficit obligations are outstanding, their tentative budget for the next … and expenditure projections in the tentative budget are reasonable. The Village’s tentative budget complies with …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Allegany County – Court and Trust Funds (2014M-74)
… by law. Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. Ensure that all fees retained are within statutory limits and should consult with the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and appropriate … that all extra-classroom activity fund cash receipts are supported by appropriate documentation. Use pre-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Hempstead – Budget Review (B7-16-4)
… fiscal year during which the deficit obligations are outstanding, their proposed budget for the next … revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 proposed budget, the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Norwich – Justice Court (S9-14-3)
… of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the required 72 hours. The Court’s … log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… review and approve it. Ensure that written confirmations are provided by the bank from which District funds are transferred, no later than the next business day. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Suffern – Budget Review (B8-15-13)
… revenue and expenditure projections in the adopted budget are reasonable. The adopted budget relies on a 16 percent … finance the general fund budget deficiencies because there are no other sources available to reduce the property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13