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Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to data released today by … Local sales tax collections in New York state increased by 51 in November compared to the same month in 2022 according to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberVillage of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… Objective Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that … Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds … the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144South Kortright Central School District – Claims Audit (2023M-69)
… Objective Determine whether the South Kortright Central School District (District) Board of Education (Board) and … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the … economic and demographic trends affecting the State. This report fills an information need not met by the … meet current and future financial and service obligations. This concept relates to a government’s ability to deliver …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSaratoga Springs City School District – Procurement (2023M-25)
… when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 contracts … purchasing policies when procuring purchase and public works contracts that are not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Groton Central School District – Financial Management (2014M-288)
… exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the tax levy … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… that are sold on the basis of their weight, volume or size. Key Findings The Department may not be conducting … audit trail capabilities. Key Recommendations Establish written policies and procedures regarding the number of … and a graduated fine schedule for violations. Establish written policies and procedures to ensure a proper …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAssessment and Collection of Selected Fees and Penalties
… revenue: boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesAkron Central School District – Controls Over Compensatory Time (2014M-24)
… the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013. … with approximately 1,440 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $29.1 … documented and monitored. Discontinue allowing comp time for activities that occur during employees’ scheduled work …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Review of Collecto, Inc
… examination was to determine whether payments made by the State University of New York Downstate Medical Center … examination was to determine whether payments made by the State University of New York Downstate Medical Center …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the … that the Police Department maintains a record showing the tickets assigned to each issuing officer and that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Brocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent statutory limit in all three …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets that we examined were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Objective Determine whether Rochester Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not ensure … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts … in a timely manner. City officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203