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Town of Great Valley – Town Clerk (2014M-29)
… has a population of approximately 1,970 and is governed by an elected five-member Board. Budgeted general and highway … in the bank in a timely and intact manner and remit by check all funds collected to the appropriate entities. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town … duplicate receipts be issued for all moneys received by Department employees. Require all deposit slips be …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Murray – Capital Projects (2014M-086)
… records and reports for the period January 1, 2008 through February 25, 2014. Background The Town of Murray is located … records and reports for the period January 1 2008 through February 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed … of the bank statement balance to the check register and did not include other items such as disbursements or … the bylaws to provide for adequate segregation of duties and oversight. Provide for an effective independent review of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as … and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Solon - Financial Management (2018M-233)
… whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational … Develop and adopt a fund balance and reserve policy that establishes the level of fund balance and … Determine if the Board established a fund balance reserve policy and longterm plans to address Towns operational and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Wainscott Common School District - Financial Condition (2018M-237)
… budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through … and adopting budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allVillage of Atlantic Beach - Payroll (2018M-254)
… before payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254East Quogue Union Free School District - Claims Auditing (2019M-78)
… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Town of Moriah - Leave Accruals (2019M-168)
… the 15 employees’ leave accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did … enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingVillage of Tuxedo Park - Board Oversight (2018M-66)
… resources. Key Findings Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for 14 professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2013 through 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately … collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditIroquois Central School District - Financial Management (2018M-102)
… Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Schenevus Central School District - Financial Condition (2018M-83)
… funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials … Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… to finance operations and overestimating appropriations by $4.8 million (8 percent annual average) over a three-year … 18 budgeted appropriations, exceeding the statutory limit by approximately $1.3 million or 6 percentage points. Reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76