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Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately … the District established adequate internal controls over payroll. District officials implemented specific procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. … District has used fund balance to help finance operations for each of the past three fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate … 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements or reconciliations on a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the … since 2011. Key Recommendations Discontinue the use of a debit card. Ensure that the Treasurer file the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for billing, collecting and recording … through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of … is located in the City of Troy in Rensselaer County. The College is governed by a 10-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Sullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited their own punch times in the electronic timekeeping system (ETS). Key …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 million and … salaries and wages but need to improve controls over payroll preparation and processing. City officials need to … City of Sherrill Payroll and Community Activity Center Cash Receipts 2017M228 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Town of Lindley – Justice Court (2017M-270)
… ensure timely adjudication and reporting of vehicle and traffic cases. Key Recommendations Perform a periodic review … investigate and resolve any discrepancies. Review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Key Recommendations Ensure that access to the vendor module is given to specific users based on their job …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-2132018 Financial Condition Report – 2018 Financial Condition Report
… About this Report This report provides citizens with an overview of the financial condition of New York State. It … Provides citizens with an overview of the financial condition of New York State It …
https://www.osc.ny.gov/reports/finance/2018-fcrArkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… financial plan based on reasonable estimates that project future revenues and expenditures. Key Recommendations … Develop a comprehensive multiyear financial plan and update it annually. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Sagaponack – Claims Processing (2017M-124)
… The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of … City officials could not provide reasonable explanations for their lack of corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f