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Town of Walton – Justice Court Operations (2021M-72)
… monthly financial activity reports and the disposition of tickets to various local and New York State agencies. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Village of Monticello – Payroll (2022M-59)
… periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal … than she was entitled, resulting in overpayments of about $12,800. Key Recommendations Take immediate action to …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Hauppauge Union Free School District – Leave Accruals (2022M-150)
… officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. … may be overstated by 27 days. Ten employees’ electronic and manual timekeeping records did not match, reflecting a … accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in out-of-district programs were accurately … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Susquehanna Valley Central School District – Information Technology (2020M-95)
… regularly reviewing user accounts and disabling those that are unnecessary. Maintain an accurate, complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… [read complete report - pdf] Audit Objective Determine whether the Board … as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the District generated operating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4South Seneca Central School District – Financial Management (2015M-255)
… of Hector in Schuyler County. The District, which operates two schools with approximately 750 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Newfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalVillage of Corinth – Investment Program (2023M-146)
… investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… District procured goods and services in accordance with it its procurement policy and applicable statutes for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211East Bloomfield Central School District – Online Banking (2016M-14)
… Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period July 1, … officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with hardware …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, … to closely monitor the District’s financial condition and identify opportunities for costs savings and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Amounts retained in two of the District’s reserves were excessive. Key Recommendations Adopt realistic appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170