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City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an … and independence. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Eden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Provide adequate oversight of payrolls, including changes to wages or pay rates and stipend payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Town of Hartford – Online Banking and Information Security (2016M-385)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Caribbean Heritage Month Celebration
… Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean Americans who … Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist …
https://www.osc.ny.gov/caribbean-heritage-month-2022Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsHighland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Remsen Central School District - Claims Audit Process (2019M-86)
… the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive … by check disbursement for audit and approval until after payment and did not receive claims paid electronically for … reimbursements totaling $1,260 that were not submitted for payment within District policy timeframes. Audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… report - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District … calculated and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district … were unable to properly monitor out-of-district tuition billings or ensure the billed amounts were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsChautauqua Lake Central School District – Procurement (2024M-3)
… officials procured fuel in compliance with the District’s procurement policies. Key Findings District officials did not procure fuel in compliance with the District’s policies. When District officials deviate from adopted … goods and services receive procurement training that details proper procurement practices. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Mount Morris Central School District – Claims Auditor (2022M-131)
… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … Determine whether the Mount Morris Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Town of North Salem - Agricultural Exemptions (2018M-194)
… The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Tuckahoe Common School District - Purchasing (2018M-228)
… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Alternative and Out-of-Service Death Benefits – Forest Rangers Plan
… as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsCost-Saving Ideas: School District Auditing – Audit Committee
… providers Non-board members with close or immediate family members who are district employees or service …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the … by $1 million between 2014 and 2016. Town officials have not developed multiyear financial or capital plans or a … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3