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Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… is necessary. Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Clymer Central School District – Payroll (2023M-168)
… $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not … Perform a more thorough review of payroll as part of the certification process. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure State aid was claimed for nonresident homeless students. Officials also did not complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 103 deposits totaling $28 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Peconic Bay Community Preservation Fund (2023-MR-1)
… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island Southampton and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. … period. All 14 were properly allocated and represented a legitimate liability incurred by the CPF. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in … General Municipal Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Greene – Investment Program (2023M-112)
… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 were approved by the Commissioner for $74,002 . The Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersClarendon Fire Company – Financial Activities (2023M-50)
audit clarendon fire company
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Tuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials … it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… Board of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did … Board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … plan that includes the use of capital reserve funds and their funding goals. Clearly identify the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… audit of the Court. The Justices did not ensure that the head court clerk had formal procedures to ensure that all … and collected. The Justices did not ensure that the head court clerk performed reconciliations or accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29