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Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… who retired in 2017 received, used and was paid for leave time to which she was not entitled, valued at $1,842. … of inappropriate payments. Periodically review accrued leave time for accuracy. … Town of Shandaken Employee …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of Northville – Joint Youth Activity Program (2016M-339)
… operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson … for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339City of Mount Vernon – Payroll (2014M-347)
… with no independent review, created computerized employee records, added and deleted employees from the payroll … City-wide requirements for employee time and attendance records. Segregate the payroll duties of authorization, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Sewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board … The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an … the check sequence within and between all abstracts issued from January 1, 2012 through December 31, 2012 to ensure the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOtisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had … the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services Administration, Domestic Per Diem Rates (includes … at http://public.leginfo.state.ny.us/lawssrch.cgi?NVLWO: … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesIX.7.K Record Retention – IX. Federal Grants
… The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionCincinnatus Central School District – Procurement (2021M-111)
… (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. … may not have been procured in a manner that ensured the economical use of public funds. Officials did not: … of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Darien – State Contract Loader Purchases (2013M-88)
… January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … State contract prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… January 8, 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, … and the compensation to be paid. … CatoMeridian Central School District Procurement of Professional Services 2016M13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Purpose of Audit The purpose of our audit was to examine the Village’s processes and …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Corning City School District – Procurement (2016M-222)
… 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … that are under bidding thresholds. … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Fishers Island Union Free School District – Five Point Plan (2015M-320)
… 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school with approximately 70 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management company … The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and