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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… management policies and provide additional staff training on cash collection …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… 1, 2012 through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by … County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected … BayportBlue Point Public Library Employee Leave Accruals and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mState Agencies Bulletin No. 1876
… affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides for … State Agencies Bulletin No 1876 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsHyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Lloyd - Financial Condition (2019M-108)
… whether the Board and Town officials effectively managed financial condition. Key Findings Budgeting practices … whether the Board and Town officials effectively managed financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… firm. An incorrect formula was used to calculate State aid attributable to special education students, … did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations … corrective action. Appendix B includes our comment on an issue raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPittsfield Fire District – Board Oversight (2016M-305)
… Provide oversight of the Treasurer’s duties throughout the year, including a periodic review of the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Morris – Board Oversight (2013M-75)
… by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the payees …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Delhi - Disbursements (2019M-204)
Determine whether the Board and Village officials ensured disbursements including payroll were for proper purposes and supported
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… written procedures for Department employees to follow when collecting fees for recreational programs. Department staff …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Day – Supervisor’s Records and Reports (2014M-225)
… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Bellport – Claims Processing (2014M-126)
… Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 million. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsTown of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board has not developed policies and procedures to govern budgeting practices and the level of unexpended … and capital needs and financing sources for a three-to-five year period. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Rush – Board Oversight (2014M-193)
… April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Wyandanch Union Free School District – Budget Review (B20-7-7)
… in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Southside Academy Charter School - Enrollment and Billing (2019M-70)
… The School did not have all the necessary student residence documentation on file. Key Recommendations Review … billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals