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Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Carroll – Town Clerk (2022M-20)
… the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we … a timely manner. The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the … agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings … whether claims had adequate supporting documentation and were properly audited before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) … Determine whether the West Islip Union Free School Districts District Board of Education Board reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Dering Harbor – Board Oversight (2020M-29)
… complete report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The Board: … Determine whether the Board provided adequate oversight of the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Homer – Non-Payroll Disbursements (2023M-63)
… [read complete report – pdf] Audit Objective Determine whether the Town of Homer … disbursements. As a result, Town officials made duplicate payments totaling $79,806, and the Town has an … established. Establish procedures to detect and prevent duplicate payments from occurring. Conduct or ensure an …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District’s building aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate … audit of the Treasurer’s records. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Sodus Central School District – Financial Management (2016M-392)
… expenditures. The District does not have a written plan detailing the appropriate and necessary levels for reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … contract information to ensure that the vendors’ prices are correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mSchuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the … the amount of unrestricted fund balance in a manner that benefits District residents. Develop a plan for the future … and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44