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Glens Falls Housing Authority – Tenant Rents (2014M-370)
… audit was to assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, … $5.7 million. Key Findings Duties for processing tenant rents were not adequately segregated and compensating … Key Recommendations Properly segregate the duties for tenant rent collection among the office employees or provide …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Bellport – Claims Processing (2014M-126)
… million. Key Findings Claims were lacking requisitions or written purchase order requests. Claims abstracts and … Claims were paid for services without a written contract or agreement between the service providers and the Village. … that department heads use the purchase order request form and attach documentation as required by Village policy. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected … general fund from more than $304,500 as of January 1, 2009 to less than $40,500 as of December 31, 2013. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Wyandanch Union Free School District – Budget Review (B20-7-7)
The purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of … cash balances, and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … financial training and review her work to ensure that all financial activity is accurate. Provide the Board with … The purpose of our audit was to determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … Findings The Board did not properly authorize and monitor all capital projects. The Supervisor did not adequately … The purpose of our audit was to review the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway … Town’s procurement policy or competitive bid statutes. Not all purchases contained adequate supporting documentation, … in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Latham Fire Department – Length of Service Awards Program (2016M-279)
… January 1, 2015 through December 31, 2015. Background The Latham Fire Department provides fire protection services for … Latham Fire Department Length of Service Awards Program …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Hoosic Valley Central School District - Financial Management (2018M-238)
… recalculated unrestricted fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding … Key Recommendations Develop realistic appropriations and only appropriate fund balance that will actually be used … District taxpayers, such as funding one-time expenditures and/or necessary reserves and reducing property taxes. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… were for proper County purposes. Key Findings The Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial … Key Recommendations The Legislature should: Audit all claims or delegate its responsibility for auditing claims …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Town of North Salem - Agricultural Exemptions (2018M-194)
… complete report - pdf] Audit Objective Determine whether the Town Assessor (Assessor) is properly administering … agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented … requirements before granting exemptions. Review all previously granted agricultural structures exemptions on …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… properly reported and money was safeguarded. Key Findings The Treasurer did not provide sufficient oversight of the … as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialHerkimer County Community College - Procurement (2019M-186)
… methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … the purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Moriah - Leave Accruals (2019M-168)
… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Poughkeepsie City School District - Budgeting (2018M-226)
… million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. … Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Tuxedo Park - Board Oversight (2018M-66)
… Village of Tuxedo Park Board Oversight 2018M66 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
Iroquois Central School District Financial Management 2018M102
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed to … the Board and School officials adequately monitor School financial operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPulaski Academy and Central School District - Separation Payments (2020M-20)
… contracts. Key Findings District officials need to improve the separation payment procedures. We found officials: Paid … for accrued unused vacation leave upon separation from the District based on past practice, even though their … Implement an independent review and approval process for all separation payments to ensure they are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20