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Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Amityville Union Free School District – Payroll (2016M-155)

… year totaled approximately $86.2 million. Key Findings Not all overtime was preapproved. Overtime payments included work …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Lewiston-Porter Central School District – Financial Condition (2014M-202)

LewistonPorter Central School District Financial Condition 2014M202

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Village of Pittsford – Board Oversight (2017M-51)

… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 … million. Key Findings Village officials developed budgets for the general fund that had insufficient appropriations and …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Town of Kortright – Financial Management (2016M-397)

… by an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total … totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a … purchases totaling $9,078. Key Recommendations Determine why the Justice’s cash exceeds known liabilities and remit …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Town of Dayton – Financial Condition (2013M-90)

… in a manner that benefits Town taxpayers, such as reducing property taxes, or for other statutorily authorized purposes. …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… of the process. Perform a deliberate and thorough audit of all claims prior to payment. …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the … purposes. Define the rate or percentage of health insurance premiums that retirees must pay for their …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Saratoga Springs Public Library – Claims Processing (2014M-351)

… year totaled approximately $5.5 million. Key Findings Not all claims included signatures from the Director or department heads to indicate that goods … The Board assigned the responsibility to audit and approve all claims for payment to the Board President. Key …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Riverhead Charter School – Debit Cards (2017M-254)

… and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase orders … charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

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