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Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security plan and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Long Beach – Budget Review (B7-14-12)
… for review while the deficit obligations are outstanding. Key Findings The proposed budget includes revenue of … complies with the property tax levy limit set by statute. Key Recommendations Ensure that the potential refuse and …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… was to determine if Trustees were effectively monitoring cash management to adequately safeguard assets. Background … Findings The Trustees need to improve their monitoring of cash management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of $38,097 that were not covered by the Federal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mFranklin Square Water District – Life Insurance Policies (2013M-127)
… life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, … Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the … employee, except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Rensselaerville – Financial Operations (2012M-168)
… is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Use of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized … the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology … covered the period from May 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… comprises four elected Trustees and an elected Mayor. Key Findings The Board has not implemented adequate … comprehensive data back-up policies and procedures. Key Recommendations Implement compensating controls to reduce …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Spencerport – Financial Management (2013M-134)
… (appropriations) totaled approximately $6.4 million. Key Findings Village officials have not adopted policies or … surplus funds in a manner that benefits the taxpayers. Key Recommendations Adopt policies or procedures to govern …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Albany City School District – Separation Payments and Information Technology (2012M-251)
… funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees left … found that all employees were not made aware of the plan. Key Recommendations Accurately calculate separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s … the period June 1, 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a … and services were not received, two claims, totaling $4,099, lacked quotes as required by the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Maybrook – Water Operations (2013M-121)
… approximately $262,000 and were financed by user fees. Key Findings The Village’s internal controls over water … approximately $74,000 for employee benefit costs. Key Recommendations Segregate incompatible duties within the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… $79,388 for the water fund and $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting … maintained and has not adopted long-term financial plans. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… Key Findings We tested purchases made in 2012 from five vendors totaling $100,943 for compliance with the Town’s … The Highway Superintendent only obtained quotes from vendors for one of the six purchases, costing $424, which was … the costs of the filters purchased to the costs from other vendors in the area and noted that the Town paid reasonable …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newark School District Public Library – Board Oversight (2014M-54)
… for the 2013-14 fiscal year were approximately $614,000. Key Findings Although the Board had adopted an investment … health insurance premium, and fees for its services. Key Recommendations Adhere to and enforce all provisions of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54