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Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated as the cause for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Williamsville Central School District – Financial Management (2022M-193)
… general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of … corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… through 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not … was delayed. Key Recommendations Adopt budgets based on realistic estimates that include amounts intended to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateNew York Mills Union Free School District – Procurement (2020M-79)
… services. Obtain verbal and written quotes as required by the procurement policy and ensure that all proper … corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Madison County - Claims Audit and Payment Process (2019M-142)
… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Pitcairn – Claims Auditing (2024M-69)
… claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Orange Lake Fire District – Budgeting Practices (2015M-146)
Orange Lake Fire District Budgeting Practices 2015M146
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Walton – Incompatible Duties (2016M-309)
… a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the elected Town … Town officer or employee who received or disbursed moneys on behalf of the Town, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… serves approximately 1,800 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations … and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… population of approximately 1,100. The Village is governed by a five-member Board of Trustees. Budgeted appropriations … for an audit, of the Clerk-Treasurer’s records and reports on an annual basis. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114City of Watertown – Information Technology (2017M-184)
… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… a population of approximately 3,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Middleburgh Central School District – Financial Condition (2013M-206)
… have made the District susceptible to fiscal stress. Even though District officials had knowingly generated surpluses … long-term financial plan for the District and update it annually. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in … Auburn Enlarged City School District Employee Compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsCity of Lockport - Budget Review (B1-16-16)
… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Webb Union Free School District – Fund Balance (2016M-140)
… July 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Henry Johnson Charter School – Financial Operations (2014M-214)
… $5.7 million. Key Findings The compact contract does not describe in detail the services that the Foundation … provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214