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Greenville Fire District – Investment Program (2023M-106)
… Officials did not: Develop investment procedures to convey management’s expectations for managing the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Town of Cairo - Fuel Management (2019M-150)
Determine whether Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Tuxedo Park - Board Oversight (2018M-66)
… not sought for 14 professional services totaling $926,188. Water rates were not clearly documented resulting in … for proposals or quotation process to award professional service contracts. Clearly document water rates and ensure water billings are accurate. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… oversight over transportation functions to ensure the safe transportation of students. Key Findings Districts did … 22 bus drivers (3 percent) were omitted from random drug testing. Of the 864 required safety drills, 324 (38 percent) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… percent statutory limit. Student treasurers did not issue duplicate press-numbered receipts or prepare adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSchenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Wappinger - Information Technology (2019M-220)
… IT policies to Town officials, employees and the IT consultant. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… center personnel costs to supporting teacher center activity records, accrual lists, time requests, substitute …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … with the tax levy limit. Key Recommendations The budget review did not contain recommendations. … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through … totaled approximately $3.4 million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted … deposit, resulting in a shortage of $2,390. Because the Collector did not maintain accurate and complete records, we …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. … to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not … procedures to obtain the required number of quotations for purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the … services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, … by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of … template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m