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Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… (HCV) programs for the period April 1, 2015 through April 20, 2016. Background The Village of Monticello Housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272IX.12.A Key Provisions – IX. Federal Grants
… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Wayne Central School District – Transportation Department Operations (2021M-160)
… [ read complete report - pdf ] Audit Objective Determine whether Wayne … operations. District officials did not maintain detailed records for the transportation department or develop … procedures to consistently evaluate and monitor the performance of the transportation department’s operations in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMorristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which … duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Carle Place Union Free School District – Payroll (2016M-69)
… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding … compare payroll reports to payroll source documents for accuracy prior to the payroll being processed. … Carle …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Iroquois Central School District – Financial Condition (2014M-22)
… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Edmeston Central School District – School Lunch Operations (2015M-174)
… is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings … a multiyear financial plan. Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Liberty – Justice Court Operations (2016M-336)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … reported as paid or referred to the DMV Scofflaw program for enforcement, and document such review was performed. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2012 through April 10, 2014. … with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.9 … Manual is more restrictive than statutory requirements for purchases subject to competitive bidding. The purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177The Academy Charter School – Board Oversight (2014M-295)
… of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background … kindergarten through grade six. Operating expenditures for the 2012-13 fiscal year totaled approximately $7.6 … technology consultant. The Board did not audit all claims for services. Key Recommendations Approve all contractual …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Greenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12