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Nassau County – Contract Approval Process (2012M-192)
… of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts … January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed by an elected County Executive, and …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Long Beach – Budget Review (B7-14-12)
… 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and … professional service provider approximately $129,000 for insurance. Key Recommendations Annually review the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… the Authority’s procedures over solid waste and recycling charges and determine if host community fees were properly … in the billing and collection of solid waste and recycling charges was inadequate because it was not comprehensive and … include additional guidance over solid waste and recycling charges and ensure that procedures are performed as intended …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andLaurens Central School District – Budgeting and Reserves (2013M-135)
… July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is … Laurens Central School District Budgeting and Reserves 2013M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Hyde Park Central School District – Financial Management Practices (2012M-172)
… Background The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and 800 employees. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the … officials appropriated fund balance each year, none of it was needed because District officials overestimated … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Lewis County – Court and Trust Funds (2024-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Homer Central School District – Financial Condition (2013M-306)
… condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is … and provides appropriate transparency through the budget process with public disclosure. Such uses could include, but …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… by an elected five-member Board of Education, operates 10 schools with approximately 6,000 students. Budgeted … Make sound financial decisions that are in the best interest of the District when hiring and entering into … that employees meet the minimum education, experience and certification requirements for their positions. For special …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mPolice Property Room Inventory (2014-MS-4)
… seize multiple forms of property which can include cash, jewelry, firearms, weapons, controlled substances, vehicles …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… was to examine the District’s financial condition and capital improvement project expenditures for the period July … approximately $2.7 million in professional services for a capital improvement project (CIP), as required by the … Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalDelaware County – Court and Trust Funds (2022-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer 1 … appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period January 1, … Town of Barrington Financial Management 2017M103 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Westchester County – Court and Trust Funds (2024-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Village of Mount Morris – Justice Court (2013M-152)
… of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an … in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his required responsibilities when … to meet Court liabilities. As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152