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Village of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the … requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… for large payouts for unused vacation time. The Board did not ensure that Village officials and employees consistently …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Town of Barker – Justice Court Operations (2016M-422)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Dryden Central School District – Financial Condition (2013M-396)
… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through … a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board and Village officials did not develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Village of Speculator – Financial Condition (2013M-381)
… The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Village of Pittsford – Audit Follow-Up (2017M-51-F)
… Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fWestern Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Highland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8