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Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed … Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate … to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bay Shore Fire District – Time and Attendance Records (2017M-264)
… all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… of Audit The purpose of our audit was to examine the Department’s processes and procedures over inmate and … approximately $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and … for the inmate and the commissary accounts. Department officials incorrectly made disbursements from the …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… without prior approval, resulting in confirming purchase orders. Key Recommendations Ensure that District officials … officials and employees use requisition forms and purchase orders prior to making purchases. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mGreat Neck Union Free School District – Fuel (2016M-82)
… reconciliations. District officials did not perform any vehicle-based reviews to determine whether District vehicle use was reasonable. Key Recommendations Ensure … fuel daily sheets and investigate all variances. Perform a vehicle-based review of vehicle performance, such as miles …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Eden Central School District – Payroll (2017M-11)
… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected … adequately review the accuracy of payroll, particularly in situations where wages or pay rates change or when there …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed … records for 10 of the 236 District employees with the highest accumulated unused leave balances, to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … reserves by $4.7 million (88 percent of total reserves) as of June 30, 2015. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… County. The District, which operates seven schools with approximately 3,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEast Bloomfield Central School District – Online Banking (2016M-14)
… December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, … East Bloomfield Central School District Online Banking 2016M14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Carle Place Union Free School District – Payroll (2016M-69)
… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own … process should involve someone independently reviewing payroll prior to processing. Key Recommendation District …
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)
… School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the … Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… with the statutory limit. Review all reserve balances and transfer overfunded amounts to unrestricted fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. Background The Herricks Union Free School District is located in the Town of North … Herricks Union Free School District Fuel Card Purchases 2014M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
White Plains City School District Procurement of Professional Services 2014M240
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144