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Otisco Fire District – Financial Operations (2016M-415)
… appropriations for 2016 totaled approximately $354,000. Key Findings The Treasurer had not filed an annual financial … and bank statements to the Board for review. Key Recommendations Ensure that the Treasurer prepares and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Middle Country Public Library – Treasurer (2015M-291)
… its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library officer or … or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … controls are adequate to ensure that financial activity is properly recorded and reported and that Court moneys are … The purpose of our review was to determine whether the County Treasurers …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community … 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Mount Vernon – Payroll (2014M-347)
… million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to … concerning the reporting and recording of payroll. Key Recommendations Develop comprehensive written policies …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period … approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the officers …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Stamford Central School District – Fund Balances (2016M-106)
… the 2015-16 fiscal year total approximately $9 million. Key Findings Over the five-year period ending June 30, 2015, … Restricted fund balances were significantly overfunded. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Columbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed … in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that all court and trust …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Sodus Central School District – Financial Management (2016M-392)
… the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, … plan for both capital projects and operating expenses. Key Recommendations Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Sherman Central School District – Claims Processing (2016M-352)
… District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceUnion-Endicott Central School District – Financial Management (2016M-100)
… January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome … UnionEndicott Central School District Financial Management 2016M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the 2015-16 fiscal year total approximately $22.9 million. Key Findings District officials consistently overestimated … that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Randolph Academy Union Free School District – Financial Management (2015M-248)
… 2014-15 fiscal year totaled approximately $7.2 million. Key Findings The Board has not adopted written policies and … officials do not prepare monthly cash flow statements. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mSchuylerville Central School District – Fund Balance (2016M-113)
… 2015-16 fiscal year totaled approximately $33.7 million. Key Findings During the 2013-14 fiscal year the District … reserves or the future use of the reserve funds. Key Recommendations Ensure that the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… the 2015-16 fiscal year totaled approximately $21 million. Key Findings District officials contracted with St. … 2015, six months before the services were received. Key Recommendations Ensure that the BOCES’ claims are audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding … until after the checks have been printed and distributed. Key Recommendations Segregate payroll-processing duties so …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Collins Central School District – Financial Management (2016M-189)
… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… 2015-16 fiscal year totaled approximately $24.9 million. Key Findings Four reserves with balances totaling $7.3 … purchased by the District was used for District purposes. Key Recommendations Review all reserves at least annually to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44