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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… complete report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ … for taking time off, and the Council did not approve all leave drawdown payments. The Director of Administration … rates. Key Recommendation Clearly define the benefits that all officials and NC employees are entitled to and properly …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Owego – Shared Services Facility Capital Project (2022M-42)
… complete report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, … budget. The Town Supervisor (Supervisor) did not record all financial activities in the capital projects fund or … for each capital project and amend as needed. Approve all interfund advances. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… procurement or code of ethics policies in accordance with GML. The Board did not perform an annual audit of the … The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code … preparation of reports, which in turn provide the Board with information necessary to appropriately monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s … reserves and reducing District property taxes. Review all reserve balances and determine if the amounts reserved … to govern the separation payments process. Ensure that all separation payments have adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and … operates three schools with approximately 1,730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Village of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … 49 percent of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of North Haven – Collections (2024M-99)
… has an increased risk that funds could be lost, misused or misappropriated. We reviewed 922 collections totaling $1.4 … identified 486 collections totaling $829,694 that had one or more discrepancies, as follows: 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the … accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… which were remitted to the bookkeeper were not supported by adequate documentation, such as duplicate press-numbered … or approve the salaries of any Program employees paid by the Town, except for the Town’s recreation director. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… seven-member Board of Education, operates two schools with approximately 1,300 students. General fund budgeted … as budgeted, and take appropriate action, in accordance with applicable statutes and Board policy, to reduce any reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… which comprises nine members. The School contracts with a charter management organization (CMO) for overall … million. Key Findings We identified significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTown of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… District financial activities for the period January 1, 2014 through December 31, 2014. Background The Town of … not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Central Islip Union Free School District – Financial Management (2013M-380)
… Background The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of Education which comprises seven … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, … The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village operations. The Village’s … overspending budget lines and ensuring that the Village is not committed to any payment before verifying that a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346