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Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 … cash receipts from the system to determine whether all money reported as collected agrees with the amounts …
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)
… Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was … credit card and food and beverage policies prior to payment. Establish procedures to obtain the required number …
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)
… Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the …
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)
… The Circleville Fire Company is located in Orange County. Company officers include the President, Vice … of Company approval; the Treasurer did not perform monthly bank reconciliations. Bills paid between Company … does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer documents …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCity of Lockport – Cash Flow (2014M-195)
… 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square … City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping system … from modifying their own time records. Ensure that all overtime is approved prior to the work being performed. … Franklin County Internal Controls Over the Timekeeping System 2014M276 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… in the southeastern part of New York State. It is governed by a nine-member County Legislature. The County’s total 2013 … not have formal procedures to ensure exemptions claimed by establishments are proper. The contract between the County …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a … determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Village of Afton – Board Oversight (2018M-28)
… was to determine whether the Board properly managed fund balance, cash receipts and disbursements, and water rents for … Key Findings The Board did not properly manage fund balance levels. The Board did not provide proper oversight of … were properly billed. Key Recommendations Develop a fund balance policy establishing a reasonable amount of fund …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Rockland County - Budget Review (B17-6-16)
… Rockland County Budget Review B17616 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129South Country Central School District – Information Technology Inventory (2017M-219)
… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryBrookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were … rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, … The Justices should perform a periodic review of all Court accounting records, including reconciling cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Great Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel inventories for … fuel assets. Review fuel daily sheets and investigate all variances. Perform a vehicle-based review of vehicle … performance, such as miles per gallon, and investigate all variances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… supported. Certain billings to school districts of residence were not accurate. School officials did not retain … for billing. Credit back money due to school districts of residence as a result of errors made on billings. Contact the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74