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Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and County … Falls. The County Legislature should determine whether it is appropriate to forgive or recover the remaining sales …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … by a student treasurer and District officials were unable to provide adequate support for what appear to be legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Educational Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background … use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient … use policy. Ensure compliance with software licensing requirements. … Monroe 2Orleans Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
Candor Central School District School Lunch Operations 2015M173
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over … records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… did not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not … Develop a plan to repay outstanding interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and evaluate water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Clinton – Financial Management (2014M-316)
… financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year were approximately $2.5 million. … Key Recommendations Maintain separate accounting records for each fund, ensure that all financial transactions are …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Schuylerville Central School District – Fund Balance (2016M-113)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 … have not developed a plan to document their intentions for the amount necessary for any of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andVillage of Malverne – Procurement (2017M-16)
… the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of … of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321