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Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings District officials have established adequate … deficiencies, which we discussed with District officials. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Cobleskill-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)
… Purpose of Audit The purpose of our audit was to examine the District’s process and … Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which operates …
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-252Nyack Union Free School District – Reserve Funds (2014M-185)
… for the 2013-14 fiscal year totaled approximately $75 million. Key Finding The amount in the District's …
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)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
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)
CheektowagaMaryvale Union Free School District Financial Condition 2015M25
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)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. General fund expenditures for the 2014-15 …
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-53Town of Lewisboro – Financial Condition (2014M-309)
… million. Key Findings The Town’s general, sewer and water funds each had a deficit at some point during the period from … maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Croghan – Financial Management (2014M-340)
… for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds … a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that the Town maintains a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Hillsdale – Justice Court Operations (2014M-312)
… in fines, fees and surcharges during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Knox – Internal Controls Over Payroll (2014M-35)
… Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls over payroll and leave time … errors and inadequate documentation of time worked. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Eggertsville Fire District – Financial Activity (2017M-27)
… for 2016 totaled approximately $1.5 million. Key Findings The Board generally provides adequate oversight … and reported and that District money is safeguarded. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not … to customer accounts without prior Board approval. Key Recommendations Determine if water billing and collection …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28