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Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. The … procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Wappingers Falls – Board Oversight (2023M-70)
… and audited annually. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Guilford – Budgeting (2023M-144)
… limit. Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund … fund balance amounts to within the amounts allowed by the Town’s policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… million were not deposited within 10 days, as required by Town Law Section 29.The collections were deposited an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly reports to the Supervisor … the Clerk was unable to provide the 2019 accounting records for real property taxes. Therefore, we were unable to … Recommendations Maintain detailed and accurate accounting records. Deposit all collections and remit all real property …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Willsboro Central School District – Student State Aid (2023M-119)
… School District (District) officials properly claimed State aid for special education students who received … manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… City Common Council (Council) did not have accurate and up-to-date financial information when making significant financial … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and … do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mPersonal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2014. Background The Department processes all New York State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… and Pembroke in Genesee County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… of approximately 45,000. The Town, which is governed by an elected seven-member Town Board, operates a Justice …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Chappaqua Central School District - Fixed Assets (2022M-186)
audit school Chappaqua fixed assets
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… written multiyear capital plan. BOCES officials agreed with our findings and recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… of the Treasurer’s office collections as required by the City charter. The software collection system should …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Rensselaer County – County Bridge Maintenance (S9-13-6)
… approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s budgeted … maintenance; however, it has not been formally approved by the Legislature. This plan includes cyclical maintenance … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6