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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key … applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesClinton County - Separation Payments (2018M-44)
… Clinton County Separation Payments 2018M44 …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… and approved prior to payment. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Town of Clarkson - Justice Court Operations (2018M-57)
… and deposited. Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not … receipts and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Onondaga County Probation Department - Financial Operations (2018M-147)
… collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed and operating … Department officials did not: Properly assess County fees or adequately monitor and enforce fee collection. … policies and procedures for the enforcement of County fees and ensure staff properly assess fees and monitor and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Lake George Central School District - Purchasing (2018M-167)
… Lake George Central School District Purchasing 2018M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… incentives and providing select special education services in-house. Key Findings District officials could achieve cost … Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range … and $251,000. Providing select special education programs in-house. Savings could be approximately $39,700. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of New Castle - Recreation Department Cash Receipts (2020M-19)
… policy to provide guidance for payments received at the Department. The Department did not receipt and remit …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Fallsburg Central School District - Fund Balance Management (2020M-12)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Village of Palmyra - Financial Management (2019M-94)
… records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund balance levels, …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Dayton - Supervisor's Records and Reports (2019M-189)
… corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… 1, 2013 through September 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of … Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … Newfield Fire Company Inc Internal Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Greenwich Central School District – Claims Auditing (2016M-37)
… July 1, 2014 through September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37East Greenbush Central School District – Claims Processing (2015M-302)
… North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union Vale and portions of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory