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Carle Place Union Free School District – Payroll (2016M-69)
Carle Place Union Free School District Payroll 2016M69
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
Afton Central School District Management of Fund Balance and Reserves 2016M134
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Village of Fayetteville – Information Technology Policies (2017M-47)
… of Audit The purpose of our audit was to determine if the Board established policies and procedures to adequately … 4,400. The Village is governed by an elected five-member Board of Trustees. General fund budgeted appropriations for … who have left Village employment have their access rights removed. Provide IT security awareness training. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… checks are computer-generated with the Treasurer’s electronic signature already imprinted. Key Recommendations … are distributed. Maintain control over the Treasurer’s electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraIroquois Central School District – Financial Condition (2014M-22)
… Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… May 6, 2013. Background The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven … Ensure that all employees’ time spent on grant activities is sufficiently documented, accurately allocated and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the … Orange County Soil Water Conservation District Financial …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Edmeston Central School District – School Lunch Operations (2015M-174)
… located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174The Academy Charter School – Board Oversight (2014M-295)
… County that is not under the control of the local school board. The School, which was established in 2008 under State … of New York authorization, is governed by a ten-member Board of Trustees. The School provides education to … year totaled approximately $7.6 million. Key Findings The Board did not approve contracts with the School’s management …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Liberty – Justice Court Operations (2016M-336)
… Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile … DMV Scofflaw program. Key Recommendations Justices should sign all disbursement checks. Periodically review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… practices for the period July 1, 2012 through April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … for the 2013-14 fiscal year totaled approximately $10.9 million. Key Findings The District’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177East Moriches Union Free School District – Budget Review (B7-14-3)
… for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison … Town of Columbus in Chenango County. The District, which is governed by a five-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s … audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262