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Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… complete report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the District’s financial condition. Key Findings Officials … financial plans to help make financial decisions. The Board should adopt written policies concerning fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The … Directors should file all necessary reports as required by applicable laws and regulations. Company officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Salem Central School District - Purchasing (2019M-105)
… that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105REACH Academy Charter School - Cash Disbursements (2019M-130)
… in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Seneca Falls - Procurement (2018M-143)
… [read complete report - pdf] Audit Objective Determine if goods and services were procured in accordance with the … they planned to initiate corrective action. … Determine if goods and services were procured in accordance with the …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Lowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mKent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Wawarsing - Recreation Department Records (2019M-20)
… not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). … $12,600 for three students to the incorrect district of residence and underbilled four additional student’s district …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Benson - Disbursements (2019M-54)
… of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank account …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Village of Suffern – Financial Condition (2013M-273)
… Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an … and historical data. Monitor operations throughout the year and make necessary adjustments to ensure that deficits …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Jasper – Financial Management (2015M-150)
… which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Pawling – Procurement (2021M-17)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive process to procure goods and services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Ramapo Catskill Library System – Procurement (2015M-84)
… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… January 1, 2012 through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its … amounts and distribute this report to the Board. … Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s disbursements process for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9New Hartford Central School District – Procurement (2016M-153)
… and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Wantagh Union Free School District – Financial Condition (2016M-363)
… the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background The Wantagh Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363