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Town of Marathon – Claims Audit Process (2022M-124)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims … have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Longwood Central School District – Overtime (2021M-126)
… - pdf ] Audit Objective Determine whether Longwood Central School District (District) officials appropriately approved … response letter. … Determine whether Longwood Central School District District officials appropriately approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Village of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mBelfast Central School District – Reserve Funds (2021M-135)
… complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve … and maintained them at reasonable levels. Key Findings The Board and District officials properly established reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the … Authorize all salaries, wages and benefits paid to officers and employees. Determine if the position of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … Board members attended the mandatory training, they would have better positioned themselves to oversee the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123DiNapoli: Report Warns of Growing State Debt
… state-funded debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following four years to $71.8 … in the state constitution that prohibit the state from issuing debt without voter approval. However, the state …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… 31, 2016. Background The West Canada Valley Central School District is located in the Towns of Fairfield, … accounts deemed unnecessary. … West Canada Valley Central School District Access to the Student Information System …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information2019 Annual Audit
… totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for … Information System to the Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditSchool District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Village of Port Chester – Payroll (2017M-115)
… There are no written policies or procedures governing how leave time accrual records are maintained or who is … percent of the employees we reviewed carried over vacation leave from year to year, even though it was not permitted by … officers. Ensure that all current CBAs have all current leave time provisions included, and develop a plan to correct …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… reserved are necessary and reasonable, transfer excess funds to unrestricted fund balance or to other reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Campbell-Savona Central School District – Budget Review (B2-16-6)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … are necessary and reasonable. … CampbellSavona Central School District Budget Review B2166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Hammond Central School District – Payroll (2016M-398)
… 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … in Jefferson County. The District, which operates one school with approximately 300 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Madison County - Claims Audit and Payment Process (2019M-142)
… of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review … computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a … of our findings and recommendations, but indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately … did not record, deposit or remit tax moneys collected in a timely and accurate manner. The Board did not perform an … and penalties are remitted and all moneys are deposited in an accurate and timely manner. Perform or contract for an …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s … not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of … Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 through May 31, 2015. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial … for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84