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Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Deposit and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. … Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the … for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost analysis to … advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether … July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. … is kept on each property and is compared to the Town’s billing records to ensure all users of the system are being …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… elected by the boards of education of its component school districts. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … significant variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to … totaled $53.9 million. Key Findings The Board has not adopted adequate policies and practices for collecting … tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Central Valley School District – Claims Audit (2015M-129)
… Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Three Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau … are received and that the pricing of goods and services from government contracts is correct. … Cold Spring Harbor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… action. Appendix B includes our comment on an issue raised in the City’s response letter. … audit watertown city …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… the District excluded per diem and stipend employees from SHP Training. Key Recommendations Ensure all employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… an annual audit of the Clerk’s records, as required by New York State Town Law Section 123. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Jefferson Central School District – Procuring Services (2021M-42)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… process for obtaining professional services. Ensure all claims are adequately supported as required by the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure that sheets are …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Deposit - Budget Review (B4-14-22)
… review was to determine whether the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … and is funded by estimated revenues of $134,785 and real property tax revenues of $1,243,540. Key Findings Based …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165