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Albion Central School District – Financial Management (2021M-200)
… and District officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. … Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
… corrective action. Appendix B includes our comments in response to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mahopac Central School District – Financial Condition (2013M-302)
… Town of Carmel in Putnam County. The District is governed by the Board of Education which comprises nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Indian River Central School District – Financial Condition (2016M-287)
… fund. The District’s long-range financial plan does not show detailed projections and their effect on fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Canton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations … audit claims and not delegate those responsibilities to the Treasurer. The Village Treasurer should sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCommack Public Library District – Selected Financial Operations (2015M-132)
… and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. District … officials did not adopt a procurement policy as required by GML. The Board did not solicit quotes to obtain goods and … to ensure that purchases not required to be bid are made by using competitive methods. The Director uses the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Budget estimates for revenues and appropriations have not been aligned with historical or actual needs of the … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Akron Central School District – Controls Over Compensatory Time (2014M-24)
Akron Central School District Controls Over Compensatory Time 2014M24
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248State Agencies Bulletin No. 1911
… related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) … and Accrual Tracking System (LATS-NY). Pay for Vaccine Hotline Activities The straight rate and overtime rate for work performed on the COVID-19 vaccine hotline are based on an employee's advance agreement for work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effort