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Village of Oyster Bay Cove – Claims Audit (2022M-114)
… the next regular Board meeting for audit. Except as noted in Appendix A, Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Hauppauge Union Free School District – Leave Accruals (2022M-150)
… which resulted in leave balances which may be overstated by 27 days. Ten employees’ electronic and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Homer – Conflict of Interest (2022M-148)
… contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to … totaling $8,571, during our audit period. As president and owner of the welding company, the Board member had a … company. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36East Moriches Union Free School District – Budget Review (B7-14-3)
East Moriches Union Free School District Budget Review B7143
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Town of Enfield – Purchasing (2016M-377)
… The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is governed by an elected five-member Town Board. The Town’s 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… in Rensselaer County. The District is governed by an elected five-member Board of Education and operates one … and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the … policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of activity fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… in Chenango County. The District, which is governed by a five-member Board of Education, operates one school with … Key Findings The District appropriated fund balance as a funding source in amounts that exceeded the fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Binghamton City School District – Financial Condition (2013M-242)
… Town of Fenton in Broome County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Town of Liberty – Justice Court Operations (2016M-336)
… which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town has two …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … unassigned fund balance. The multiyear financial plan has not been updated since November 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Background On April 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the … only $4,284.09 in expenses under the contract. As a result, we rejected a LDC’s claim for $48,750.00. … requests for payment under contract M050231 are supported by sufficient, appropriate evidence . … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcEllicottville Central School District – Purchasing (2014M-177)
… Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Hartford – Online Banking and Information Security (2016M-385)
… The Town of Hartford located in Washington County and has a population of approximately 2,270. The Town is governed by an elected five-member Town Board. Budgeted appropriations … The Town does not have an online banking policy or a written agreement with the Clerk's private accounting firm …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… of Unadilla in Otsego County. The District is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau … State University of New York authorization, is governed by a ten-member Board of Trustees. The School provides education …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Windsor – Information Technology (2017M-44)
… of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted … and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Schaghticoke – Water Operations (2016M-390)
… of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which is governed by an elected five-member Town Board, operates seven water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390