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Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not … found they were supported by adequate documentation and for appropriate purposes. Key Recommendation Ensure signed …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… complete report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Marion Central School District – Procurement (2022M-3)
… develop adequate purchasing policies and procedures. As a result, officials cannot assure taxpayers that purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Village of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Springfield – Accounting Records and Reports (2020M-175)
… accurate and timely accounting records and reports. As a result, the Board was not provided with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… District appointed a new District Treasurer who began in January 2019. … Determine whether extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTri-Valley Central School District - Financial Management (2020M-17)
… our findings and recommendations and indicated that they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Findings Collections were not always adequately supported to allow officials to determine whether funds were deposited. We found that 462 … annual audit. Key Recommendations Establish procedures to adequately account for all collections received by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mVillage of Hilton - Financial Management (2020M-31)
… with our findings and recommendations and indicated they have begun implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Canaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mAlfred-Almond Central School District - Financial Management (2019M-131)
… agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Plattsburgh City School District - Procurement (2019M-198)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… not always reliable during our audit period, but officials have taken measures to obtain more reliable readings. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Board. TCIDA officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Dix – Supervisor’s Control of Cash (2022M-57)
… Town officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections