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Village of Old Westbury – Justice Court (2017M-64)
… 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected … and documented. Identify the source of the overages in the Justices’ bank accounts and distribute the funds as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Cortland Enlarged City School District - Budget Review (B4-15-12)
… The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. … Town of Ephratah Supervisors Records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Kirkwood – Justice Court Operations (2016M-414)
… September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a Justice Court with two … the audit period, the Court collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Village of Madison - Collections (2023M-160)
… complete report – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … all collections accurately and timely. Key Findings The Clerk-Treasurer accurately recorded collections. However, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the … officials disagreed with certain aspects of our findings in our report, but indicated they planned to implement our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Cohoes City School District – Budgeting (2016M-111)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $1.5 million. The Board overestimated appropriations in the adopted budgets for the 2012-13 through 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Moriches Union Free School District -- Budget Review (B7-16-3)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
NorwoodNorfolk Central School District Claims Auditing 2016M288
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-2882023 Annual Cash Basis Report on State Funds
… Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsYork Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84