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Village of Hunter – Financial Operations (2023M-164)
… Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly … Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Systems Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville …
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 for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls over budget … The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLivonia Central School District – Software Management (2016M-293)
… million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… of our audit was to review the District’s financial management activities for the period July 1, 2012 through … and interest. … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… were either not adequately performed or not performed at all. The Superintendent did not compare payroll registers to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Ticonderoga – Capital Project Management (2023M-38)
… was exceeded, without adequate procedures for monitoring all capital project expenditures, there is an increased risk …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… because they had one or more exceptions . For example: All 100 claims were paid without documentation to demonstrate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a … taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. For …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… records. Annually audit the Treasurer’s records or audit all District claims before payment. Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and … The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… require duplicate signatures verifying startup money and all money received. … Wallkill Hook Ladder and Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesTown of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice … by an elected five-member Town Board. The Town does not have a centralized purchasing function; instead each …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund (Fund) will commence its next Broker-Search … and the OSC Inspector General at CRFCompliance@osc.ny.gov in the event it becomes aware of a violation of such …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeDutchess County – Contract Monitoring (2023M-142)
… $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The … for one contract exceeded the agreed-upon contract amount by $215,395. Key Recommendations Ensure all claims have …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142