Search
William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … to sign checks and authorize electronic/wire transfers in the Treasurer’s absence. Conduct online banking using a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed … services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved. Eight … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway … Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… complete report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided proper …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mDownsville Fire District – Procurement and Claims Audit (2022M-130)
… because they either lacked evidence of required quotes or competition was not sought. As a result, taxpayers do not … which could result in the District making improper or inappropriate payments. Key Recommendations Ensure … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Suffern – Budget Review (B17-6-8)
… revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … Significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… rates. Since 2012, the Village has contracted with a vendor to assist with the processing of parking tickets and … for parking violations to track the effectiveness of the vendor’s collection system. … Village of Sleepy Hollow …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… of Trustees (Board) to properly manage Village finances. Key Findings The Treasurer did not record all financial … (OSC) for the 2019-20 through 2022-23 fiscal years. Key Recommendations Maintain complete, accurate and timely …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting records. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Berkshire – Justice Court Operations (2016M-425)
… in unearned revenues for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not always deposit money in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Fallsburg Central School District – Financial Condition (2014M-33)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Key Findings District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has required annual transfers from the general fund. Controls over cafeteria cash collections are weak. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Greenport – Town Clerk Operations (2017M-3)
… for 2016 totaled approximately $4.87 million. Key Findings The Clerk did not issue press-numbered duplicate … and did not provide for an annual audit of her records. Key Recommendations Issue press-numbered duplicate receipts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of … where possible, implement plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology (IT) … and at another school district. District officials do not adequately monitor or review the number of work tickets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center