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Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal years, sales … sales tax revenues to the part-town funds in compliance with statute. Seek legal counsel regarding the return of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… elected seven-member Town Board, operates a Justice Court with two Justices. The Court’s 2015 revenue from parking …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Throop – Highway Department (2021M-115)
… The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget … a complete and up-to-date equipment inventory. As a result, the Board may not be able to sufficiently plan and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not … to Village residents. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Garden City Union Free School District – IT Asset Management (2023M-161)
… accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located. … (computers, smartboards, and printers), including seven with estimated combined costs of $13,645 and four with unknown costs, were not inventoried. In addition, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … them. Town officials agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… Make timely deposits, or File annual financial reports with the Office of the State Comptroller. The … Clerk-Treasurer. Village officials generally agreed with our findings and indicated they plan to initiate …
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)
… seven-member Board of Education, operates five schools with approximately 3,000 students. Budgeted appropriations … the District’s unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. Discontinue the …
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)
… Monroe County. The District, which operates five schools with approximately 3,960 students, is governed by an elected … reviewed and approved and payments are consistent with Board-adopted terms and conditions. Review and approve …
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)
… Dutchess County. The District, which operates two schools with approximately 890 students, is governed by an elected … approval process could allow budget transfers to be made with late or no approval. The payroll clerk, School Business …
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)
… Ontario County. The District, which operates three schools with approximately 1,600 students, is governed by an elected …
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)
… access is not being followed. Key Recommendations Include all estimated expenditures and revenues in the budget, …
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)
… nine-member Board of Education and operates five schools with approximately 3,100 students. General fund budgeted … for revenues and appropriations have not been aligned with historical or actual needs of the District, resulting in … Develop realistic budgets that are consistent with the District’s actual revenues and expenditures to avoid …
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)
… Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected … required. Key Recommendations Develop annual budgets with realistic estimates of appropriations and appropriated … to other reserves established and maintained in compliance with statutory directives. Use available debt reserve funds …
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)
… Clinton County. The District, which operates four schools with approximately 1,350 students, is governed by an elected … oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not …
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)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
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)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
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)
… – pdf] Audit Objective Determine whether Brocton Central School District (District) claims were properly audited … issues raised in the District’s response. … audit brocton school district …
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)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement … they planned to initiate corrective action. Appendix B includes our comment on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47