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Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … audit boces orange ulster nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate … school BayportBlue Point audit nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… part of the costs associated with these services. As a result, the District did not receive about $68,200 for … to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did … million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 … periodically to ensure accuracy. Town officials agreed with our findings and they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Hume – Financial Management (2014M-333)
… balanced budgets that fund recurring expenditures with recurring revenues. Review budget-versus-actual reports …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … The Board has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, … and appropriate only fund balance that is actually available to finance operations in ensuing years’ budgets. …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Murray – Capital Projects (2014M-086)
… the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. Background … the Supervisors financial records and reports for the period January 1 2008 through February 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… Recommendations Ensure that Town employees complete and sign individual time records and that such records include … should compare payroll registers to payroll source documents when certifying payrolls. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Lewis – Highway Purchases (2014M-103)
… purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The Town of Lewis … purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Groton Central School District – Cash Management (2020M-124)
… Central School District (District) officials maximized interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the District’s interest earnings totaled $72,555, but the District could … Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Islip Fire District – Capital Assets (2020M-3)
… asset inventory is maintained and District assets have a tag affixed identifying them as District properties. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… with the District‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Bolton Central School District - Fund Balance Management (2018M-249)
… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Solon - Financial Management (2018M-233)
… Town’s operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). Although Town … to address Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Wainscott Common School District - Financial Condition (2018M-237)
… to take corrective action to our prior report that pointed out the excess accumulation of fund balance. Key … our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of North Salem - Agricultural Exemptions (2018M-194)
… and the remaining one was granted even though the 10-year exemption term had expired in 2013. Did not grant an … exemptions on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Moriah - Leave Accruals (2019M-168)
… and found that none were accurately maintained. As a result, six employees were paid for 110.5 hours of leave time …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Village of Andover – Water and Electric Cash Receipts (2019M-152)
… water and electric financial duties or provide oversight of her work. As a result, the Deputy had complete control … controls, such as providing additional oversight of the Deputy’s work. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152