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Town of Worcester – Claims Audit (2022M-145)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best … 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were approved …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… (District) officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings … officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, … misused or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in part …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentApalachin Fire District – Oversight of Financial Operations (2013M-25)
… does authorize each claim for payment and indicates their approval by affixing their signatures to the claims, and the Board minutes indicate the approval to pay these claims. The Board contracts with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Sherman Central School District – Claims Processing (2016M-352)
… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 … of all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include … Union Springs Central School District Retiree Health Insurance Contributions 2016M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceManhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Greenville Fire District #1 – Board Oversight (2014M-376)
… Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town … of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid … the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsAloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D Johnson Charter School Leave Accruals 2017M218
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Village of Endicott – Budget Review (B4-16-7)
… revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are … to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law requires … electric and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
Village of Sleepy Hollow Parking Ticket Collections 2016M408
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of North East – Internal Controls Over Information Technology (2013M-31)
… The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal … agreement with one of the Town’s IT service providers and cannot be assured the Town is receiving IT services that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period … and penalties collected on the late payment of taxes to the Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325