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Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine … fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town Supervisor and … controls and a lack of oversight of the Court’s operations by the Justices and the Board. The clerks performed all of … function with limited oversight. Deposits were not always made, and monthly reports were not always submitted in a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198South Kortright Central School District – Claims Audit (2023M-69)
… complete report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board … properly audited prior to payment. Key Findings Although the Board and District officials generally ensured claims … supporting documentation. In addition, we determined that: The Board did not comply with New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80About this Report – 2023 Financial Condition Report
… when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… (Department) overtime. Key Findings District officials did not properly approve, monitor and control overtime worked by … through 2021-22 by $1,107,396. District officials did not ensure that written approval was obtained before all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for 132 days over what they were … for unused vacation leave which were not authorized by the employees’ collective bargaining agreements (CBAs). …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the period June … The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417State Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned … W-5 "Earned Income Credit Advance" certificate each year. What is "Advance Earned Income Credit"? The federal … who earn low or modest wages if they meet eligibility requirements relating to their annual income and family size. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAkron Central School District – Controls Over Compensatory Time (2014M-24)
… The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period … normal work hours. There is no established deadline when a request to earn comp time form should be submitted, and … work hours. Require that comp time forms are submitted in a timely manner and include appropriate detail. … Akron …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately 6,900. The Town is governed by an elected five-member Town Board. Budgeted … 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town funds was allocated to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Connetquot Central School District – Financial Condition (2015M-98)
… approximately $177.6 million. Key Findings The Board did not adopt realistic budgets based on historical costs and … District consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… than $320,000 as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims auditor did not report to the Board or prepare written reports for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income … a new W-5 is not filed. If you have not received a new W-5 by December 31, 2002 for an employee on this report, the EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditWyandanch Union Free School District - Budget Review (B22-7-1)
… [read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the proposed 2022-23 budget. Background The Wyandanch … (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) … corrective action. … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208