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Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… effective internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, … by the boards of the component districts. Extra-classroom activity funds recorded almost $118,000 in receipts and … Key Finding BOCES officials did not perform fundraising activity reconciliations. Key Recommendation Develop policies …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMorristown Central School District – Claims Audit Process (2016M-257)
… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
RemsenburgSpeonk Union Free School District Claims Processing 2013M128
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… 1, 2013 through September 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York … Union Center Fire Company Inc Internal Controls 2014M303 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialPine Bush Central School District – Claims Audit Process (2017M-171)
… the towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, Shawangunk and Wallkill in Orange, Ulster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Columbia County – Procurement (2017M-249)
… procurement policy for the period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town Supervisors and five Hudson City Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is responsible for … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyIndian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Greenwich Central School District – Claims Auditing (2016M-37)
… Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Central School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… of Chazy in Clinton County. The District, which operates one school with approximately 470 students, is governed by an … District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Village of Speculator – Claims Auditing (2017M-25)
… of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure … audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
CheektowagaMaryvale Union Free School District Financial Condition 2015M25
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… competitively bid and when proposals or quotes should be obtained for purchases not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through … District officials sufficiently reviewed and approved separation payments, but they have not developed written … policies and procedures to formalize the processing of separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of Italy – Multiyear Planning (2017M-53)
… purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
Dutchess County Water and Wastewater Authority Cash Receipts 2016M360
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360