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Newark Housing Authority – Information Technology (2017M-282)
… that the access rights for users no longer employed are revoked. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Town of Canaan – Board Oversight (2017M-183)
… over the Town’s financial activities were adequate for the period January 1, 2016 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The … Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax Collector did not remit tax …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Hauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionMillbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Bellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hancock Central School District – School Lunch Operations (2015M-176)
… ensured that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Bellport – Claims Processing (2014M-126)
… 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Morris – Board Oversight (2013M-75)
… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide oversight of the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Western Sullivan Public Library – Library Operations (2015M-156)
… Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… - pdf] Purpose of Audit The purpose of our audit was to determine if the New York State Department of Labor … discontinued unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period … administered by NYSDOL that provides temporary income to eligible workers who lose their jobs through no fault of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school … Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9