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Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of these shortfalls, County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through … that can provide reasonable assurance that thefts of cash receipts will be prevented or detected. We reviewed the District’s procedures for the collection of cash receipts for milk sales and non-resident tuition, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsUtica City School District – Financial Condition (2013M-341)
… which consists of seven elected members. The District’s general fund budgeted expenditures for the 2013-14 fiscal … an improvement from the prior year, the District has very little cushion for managing unforeseen events. To meet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Parkland Alienation (2014-MS-5)
… alienation bill require the purchase and dedication of replacement lands or the setting aside of an amount equal to … the fair market value of the parklands alienated or the replacement parcels. Key Recommendations Review and adhere to …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… The District, which is governed by an elected five-member Board of Education, operates 10 schools with approximately … year were approximately $178.8 million. Key Findings The Board appointed and changed administrators and entered into … did not ensure that all employees were qualified for their positions. District officials did not ensure that students’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Franklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged … $48,998, was for a truck that had no documentation to show the purchase was subject to competition, and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDelaware County – Court and Trust Funds (2022-C&T-2)
… Review The purpose of our review was to determine whether County officials established appropriate controls to … may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments … in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Establish comprehensive payroll processing and leave time accrual policies and procedures that incorporate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… the Clerk-Treasurer and established internal controls over water operations for the period June 1, 2012 through February … an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are … officials do not have procedures for reconciling the water produced by the Village’s water system with the water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Newark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting … from all improper investments and place all Library moneys in time deposits, certificates of deposit, or other …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … five-member Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures were approximately … services − that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293State Agencies Bulletin No. 1354
… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces to PayServ to … The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financial