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Eden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of … fiscal year total $27.4 million. Key Findings The Board has not established a comprehensive payroll policy and … situations where wages or pay rates change or when there are additional payments. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Islip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Hendrick Hudson Central School District – Financial Condition (2013M-241)
… July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… software update. Key Recommendations Ensure that employees are not authorized to have incompatible duties within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessCarle Place Union Free School District – Payroll (2016M-69)
… Finding Although the payroll clerk performs procedures to double check her own work, the review process should involve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Canastota Central School District – Payroll (2016M-56)
… of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 … collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56White Plains City School District – Procurement of Professional Services (2014M-240)
… audit was to review the District’s process and procedures for procurement of professional services for the period July … 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. … and applicable laws and regulations. Ensure claims are supported with detailed documentation attached to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions … The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentGlens Falls Housing Authority – Tenant Rents (2014M-370)
… April 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is … Glens Falls Housing Authority Tenant Rents 2014M370 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Morris – Board Oversight (2013M-75)
… for the period January 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. … members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Brasher – Spending of Casino Compact Money (2013M-131)
… 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor and four Board … in accordance with the nature of the approved spending plans. However, expenditures totaling $38,322 were not … disbursements and uses against the respective spending plans, and the proposed purpose of any remaining funds. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Schroeppel – Cash Disbursements (2014M-296)
… the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. Background The Town … the Towns controls over cash disbursements for the period January 1 2013 through March 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Village of Speculator – Financial Condition (2013M-381)
… The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank reconciliations to … was accurate. The Board has not received any monthly reports since February 2015. Key Recommendations Periodically … Provide the Board with detailed interim financial reports on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Western Sullivan Public Library – Library Operations (2015M-156)
… 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the … The Library, which operates three library buildings, is governed by a nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … to ensure that the accounting records and reports are complete. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32