Search
Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… population of approximately 51,600. The County is governed by the County Legislature which is comprised of seven …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan 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)
… of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds … January 1, 2012 through October 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an elected 14-member Board of …
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)
… computerized data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. … County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for the general fund. Key Findings The County has a policy …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Rockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 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/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129South Country Central School District – Information Technology Inventory (2017M-219)
… provided inventory information timely, the inventory secretary could not maintain a complete and accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryBrookfield Central School District – Claims Audit Process (2018M-6)
… July 1, 2016 through September 30, 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in … Brookfield Central School District Claims Audit Process 2018M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… Erwin is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 … Town of Erwin Justice Court 2017M266 …
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)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Great Neck Union Free School District – Fuel (2016M-82)
… was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written … Officials did not investigate variances identified on the fuel inventory reconciliations. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… supported. Certain billings to school districts of residence were not accurate. School officials did not retain … for billing. Credit back money due to school districts of residence as a result of errors made on billings. Contact the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorHendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … its tax stabilization reserve. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Southern Cayuga Central School District – Financial Management (2015M-224)
… management for the period July 1, 2010 through August 6, 2015. Background The Southern Cayuga Central School … District, which operates two schools with approximately 720 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 … June 30, 2015. Background The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Carle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69