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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Old Brookville – Cash Receipts (2015M-286)
… performed incompatible duties such as collecting cash, recording receipts and preparing bank deposits. Key … policies and procedures for collecting, processing, recording and depositing cash receipts. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Glens Falls Housing Authority – Tenant Rents (2014M-370)
… in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly …
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)
… Village policy. Conduct a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Hume – Financial Management (2014M-333)
… reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, 2009 to less than …
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)
… in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of its athletics …
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 January 1, 2013 through April 30, 2014. … daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million. Key Findings The …
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)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The …
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)
… Findings The Board did not properly authorize and monitor all capital projects. The Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2014 are approximately $682,000. Key Findings The Board … supporting documentation, and the Board authorized a claim for prepayment of materials to be received in the following …
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)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
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)
… expenditures and/or necessary reserves and reducing property taxes. Review all reserves to determine whether …
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)
… 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)
… the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value … Ensure property owners submit an initial or renewal application, when required, with proper supporting …
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)
… 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)
… 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)
… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Poughkeepsie City School District - Budgeting (2018M-226)
… needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
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)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
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)
… budget to fund a capital reserve. The Board did not review all reserves and District officials did not prepare an annual … of appropriations and appropriated fund balance. Review all reserves to determine whether balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102