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Town of Deerpark – Budget Review (B6-13-18)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, … audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that the Board ensured the claims we reviewed were adequately documented, for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedWalworth-Seely Public Library – Board Oversight (2014M-260)
… oversight of Library operations for the period January 1, 2012 through January 14, 2015. Background The Walworth-Seely …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Town of Decatur – Town Clerk (2020M-58)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not issue … received to the Supervisor or New York State Agriculture and Markets. The Board did not conduct or cause an annual …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by … to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237State Agencies Bulletin No. 1884
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2021 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalem Central School District - Purchasing (2019M-105)
… appropriate personnel. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105REACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims … approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Waverly Central School District - Financial Operations (2019M-136)
… claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave accrual records contained …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… auditor’s responsibilities. District officials agreed with our recommendations and indicated they had already …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mKent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Benson - Disbursements (2019M-54)
… control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review … signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our … is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the … included in our initial audit report Oversight of Public Water Systems …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followRocky Point Union Free School District – Overtime (2021M-80)
… the overtime budget. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80