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Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 through January 1 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Sodus Central School District – Financial Management (2016M-392)
… The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… Key Finding District officials annually appropriated fund balance to reduce the tax levy, but funds were not used … year. As of June 30, 2015, the District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the … at a level greater than needed. Maintain unrestricted fund balance within the statutory limit. Ensure that reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one … by the BOCES claims auditor) was approved and paid in December 2015, six months before the services were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… controlled the entire payroll process. The Board did not authorize the stipends or salary amounts paid to 10 … time use was inaccurately recorded. The head custodian did not maintain time records for his custodial, transportation … Segregate the Treasurer's payroll duties so that she does not control all aspects of payroll transactions. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Henry Johnson Charter School – Financial Operations (2014M-214)
… of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 … at the School. Key Recommendations Ensure that contracts with the Foundation are signed prior to the start of the … of the services to be rendered. Ensure that contracts with the Foundation have reasonable fee structures based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Cortland Enlarged City School District - Budget Review (B4-15-12)
… payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes the use of $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court's … status of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank … and money on hand. Follow up on all bail money held to determine what course of action is applicable. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… a population of approximately 4,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations … and State agencies in a timely manner as required by law. Periodically review the Clerk’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… year totaled approximately $1.4 million. Key Findings The bookkeeper, who maintains the accounting records for several … The Supervisor did not provide adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor … and in a timely manner. Key Recommendations Ensure the bookkeeper dedicates sufficient time to perform her duties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… accounts for real property taxes and water and sewer rents. Pay only the claims that have been audited and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367