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Henry Johnson Charter School – Financial Operations (2014M-214)
… are signed prior to the start of the contract period and contain adequately detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of Worcester – Claims Audit (2022M-145)
… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) … were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board … maintains control of her electronic check signature at all times. Designate a Deputy Treasurer to sign checks and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of Clinton – Financial Management (2014M-316)
… for real property taxes and water and sewer rents. Pay only the claims that have been audited and approved for …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Greenville 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 … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
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)
… Background The 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 operates one school …
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)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… was not aware that the District could claim this aid. As a result, District taxpayers will not benefit from State aid … 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 …
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
… the audit period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly … Key Recommendations There were no recommendations as a result of this audit. … Determine whether Town of Southampton …
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)
… write-offs. The Board did not audit the Clerk-Treasurer’s records and reports. Key Recommendations Record and deposit … activities and annually audit the Clerk-Treasurer’s records and reports. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Amherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … balances totaling $954,000. Key Recommendations Conduct a careful and thorough review of the monthly budget status …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Stafford – Capital Projects (2024M-17)
… did not: Maintain adequate capital project accounting records or prepare monthly itemized capital project … project budgets. Maintain complete and accurate accounting records and provide periodic financial reports to the Board. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying employees in your agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxVillage of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 … cash overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town 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-311