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Baldwin Public Library – Payroll (2013M-335)

… the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. Background … Union Free School District voters. Budgeted appropriations for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s Business Manager …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Town of Kirkwood – Justice Court Operations (2016M-414)

… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Village of Clinton – Financial Management (2014M-316)

… financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of Mount Pleasant – Financial Condition (2013M-303)

… approximately 43,700 residents. The Town is governed by the Town Board, which comprises four elected members and … The Town’s general town wide fund balance has decreased by approximately $2.4 million over the past five years, due …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of South Bristol – Financial Management (2015M-140)

… Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted budgets … in 2014. Key Recommendations Implement fiscal policies to govern budgeting practices. Ensure that the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Town of Yorkshire – Financial Management (2021M-109)

… take corrective action. Appendix B includes our comments on issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … Determine whether the City of Binghamton City properly planned and monitored the Joint …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Mineola Union Free School District – Financial Condition Management (2021M-44)

… to approximately 13 percent or about nine percentage points above the 4 percent legal limit. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m

Lyons Central School District – Payroll 2022M-71

… (District) officials ensured the District accurately paid employees’ salaries and wages. Key Findings District … did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

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