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Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… officials did not adopt budgets based on historical or known trends but instead overestimated expenditures by … The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would allow …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Parish – Board Oversight (2012M-240)
… the Village’s procurement policy. The Board did not audit, or cause to be audited, the Treasurer’s records and reports. … that claims contain documentation that goods were received or services were rendered as part of their audit of claims …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Mount Morris – Justice Court (2013M-152)
… cash account had a shortage of at least $1,240. This shortage occurred because Justice Glanville failed to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… policies and procedures for the collection of parking tickets that include the segregation of incompatible duties … of the remaining funds. Perform a periodic review of all Court accounting records, including the reconciliation of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… of cash to liabilities. The method of providing ambulance services to the Town is unclear. The Town has not entered into any contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance service. Key Recommendations Adopt a policy and establish …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Village is governed by a Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … Authority ever submitted specific compensation information to the Council for its approval. The Board did not … official record of the proceedings, including amendments to the personnel policy. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Broome County – Financial Condition (2013M-224)
… flow. In December 2009, the County incurred a cash flow shortage in the general fund that required the issuance of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims … The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Wainscott Common School District – Financial Condition (2013M-268)
… equivalent to 68 percent of the ensuing years’ budgets, or 16 times the amount allowed by statute. For the same time … that addresses the District’s long-term operational needs or the use of unexpended surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… at June 30, 2013 and had no formal plan on funding or using these reserves. The District’s retirement reserves … assurance that thefts of cash receipts will be prevented or detected. We reviewed the District’s procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hempstead Union Free School District – Management of District Resources (2014M-253)
… District did not appropriately limit user access to its Student Information System. Key Recommendations Make sound … positions. For special education services, ensure that student evaluations are completed timely and that all … during evaluation. Review and revise user access to the Student Information System to ensure that users have access …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Rensselaerville – Financial Operations (2012M-168)
… The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) … for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with … and reports to the Board each month including balance sheets, operating statements, and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188