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Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine elected … procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Hammondsport Central School District – Investment Program (2024M-63)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. … with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an Executive Committee … is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… all employees complete annual SHP Training supported by complete, accurate and reliable records. County officials … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Riverhead Central School District – Vendor Master File (2017M-139)
… in Suffolk County. The District, which is governed by an elected seven-member Board of Education, operates seven … for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant … budget complies with the property tax levy limit set by statute. Key Recommendation When adopting the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Eastchester Union Free School District – Financial Management (2016M-59)
… schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted … multiyear financial plan, and monitor and update the plan on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, operates eight … budgets that include realistic expenditure estimates based on contractual and historical data and discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mMargaretville Central School District – Fund Balance (2015M-55)
… with approximately 380 students. The District is governed by an elected five-member Board of Education. The District’s … taxes. Develop more realistic budget appropriations based on prior year’s actual results and anticipated operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Lewiston-Porter Central School District – Financial Condition (2014M-202)
… and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates … 2012-13 fiscal year. Key Recommendations Reduce reliance on fund balance as a financing source in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of Education. The District operates … system administrator and assign user access rights based on job duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… six schools with approximately 5,000 students, is governed by an elected seven-member Board of Education. Budgeted … present to supervise the imprinting of their signatures on the payroll checks. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… The Town, which operates a transfer station, is governed by an elected five-member Town Board. In 2015, the Town … the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Fabius-Pompey Central School District – Budget Review (B3-14-5)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Phelps – Financial Management (2015M-70)
… a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … of reserves. The plan should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Sidney – Budget Review (B4-15-18)
… to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Westfield, Town of – Financial Management (2013M-389)
… of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of … town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389