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Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over … time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … or department heads. Ensure that the duties of payroll batch entry and approval are properly segregated. Review the …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Ensure that all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339More About This Retirement Plan – New Career Plan
… covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planPort Jervis City School District – Financial Condition (2016M-319)
… Orange County. The District, which operates four schools with approximately 2,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… claims auditor does not compare invoices against quotes, bids or government contracts. Key Recommendations Develop … her duties. Compare invoices against applicable quotes, bids and government contract information to ensure that the vendors’ prices are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates five high …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement … Not all claims were audited by the entire Board prior to payment, as required. Key Recommendations Adopt written policies and procedures to provide guidance on cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Geneva Housing Authority – Cash Receipts (2015M-160)
… Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The Authority’s low-income housing program’s operating budget for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process … policy. The Board President pre-signs blank checks and does not review the claims for which checks are written. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Wading River Fire District – Gasoline Credit Cards (2017M-5)
… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Caledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 … bank. The District did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … are approximately $12.5 million. Key Findings The District does not have written policies for adding, deleting or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andMorris Central School District – Financial Operations (2015M-251)
… in Otsego County. The District, which operates one school with approximately 500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and … approximately $4.8 million. Key Findings The School does not have written policies or procedures to specify what …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398