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Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. … Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Brookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … to payment for the period July 1, 2016 through September 30, 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or 7.8 percent from 2014-15 through 2016-17. Recalculated unrestricted fund balance ranged between 10 and 11 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … for 2016 totaled $418,866. Key Findings The Justices did not prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District officials … adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … to pay bills and make cash withdrawals without evidence of Company approval; the Treasurer did not perform monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an … Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for 2013 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mSchool District Bus Safety (2018-MS-4)
… districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of East Hampton – Budget Review (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Clayton Justice Court Time …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Schenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the guidelines for reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m