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Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, … the Purposes of State Aid to ensure the timely receipt of transportation State aid. Key Recommendation Establish … of Form SA-16 to ensure timely receipt of eligible transportation State aid. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of Croton-on-Hudson – Payroll (2017M-200)
Village of CrotononHudson Payroll 2017M200
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
Granville Hook and Ladder Volunteer Fire Company Financial Operations 2017M105
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialVillage of Walden – Financial Condition (2017M-255)
… purpose of our audit was to determine whether the Board and Village officials appropriately managed the Village’s … is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Solvay Union Free School District – Payroll (2017M-257)
… Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Town of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. Consider assessing interest charges on invoices that remain unpaid after the due dates. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. … writing, including those that apply to the Business Office and those that are specific to individual departments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… information to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative … to ensure that the District receives the correct items and pricing when purchasing goods and services from government …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Miller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… are made according to the terms of negotiated agreements and contracts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Cornwall Central School District – Financial Condition (2015M-148)
… of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal … $105.8 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91