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Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of … one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member Board of Education. … The District’s number of meals per labor hour (MPLH) is significantly lower than industry standards. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting … State and federal resources that is not under the control of the local school board. The School, which is located in …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorIslip Union Free School District – Financial Condition (2013M-213)
… District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. Key Finding Overall, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and … operates seven schools with approximately 3,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg … and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, … surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Millbrook Central School District – Claims Processing (2015M-48)
… of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which … Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Brasher – Spending of Casino Compact Money (2013M-131)
… 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. The Town Board, which is the Town’s legislative body, includes the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods … BayportBlue Point Public Library Employee Leave Accruals and Procurement 2013M385 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Rosendale – Financial Operations (2015M-38)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … The Town’s financial accounting system was inadequate and accounting records were inaccurate and incomplete. Accounting records did not support the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… through January 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… and corrected. Provide the Board with detailed interim financial reports on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… funds with the same tax base to the extent permitted by statute. Adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Sayville Public Library – Treasurer (2016M-334)
… indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public … the requirements of a Library officer, including filing an oath of office as n …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of West Seneca – Purchasing (2015M-11)
… The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … by an elected three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 … ensure that it is consistent with statutory requirements and meets the needs of the Town. Audit and approve claims …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11