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Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Galway Central School District - Fund Balance Management (2017M-267)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267City of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Holland Patent Central School District – Access to the Student Information System (2016M-326)
… School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTown of Marbletown – Financial and Capital Planning (2017M-234)
… determine if the Board established multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period January 1, 2016 through June 26, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Columbia-Greene Community College – Information Technology (2017M-213)
… of Audit The purpose of our audit was to determine if College officials ensured that the College's Information Technology system was adequately …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Background The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has approximately 660 students, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several communities, … expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library officials have …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Horseheads – Financial Management (2015M-211)
… general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings The … and Board have not focused on developing budgets that mirror the actual results of Town operations. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Amityville Union Free School District – Payroll (2016M-155)
… of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals … of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 million. Key Findings … Key Recommendations Implement procedures to properly control and monitor overtime by approving and providing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… from 2:00-5:00 p.m. and 7:00-9:30 p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliIX.7.J Final Reports – IX. Federal Grants
… records. State agencies are required to reconcile state accounting records to federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior … be closed in the SFS by notifying the OSC Bureau of State Accounting Operations at [email protected] . This will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsLongwood Central School District – Overtime (2021M-126)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and … officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by the federal General Services …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a … but does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Oneida Public Library District – Cash Disbursements (2015M-20)
… including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Town of Worth – Financial Operations (2014M-323)
… 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted … up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323