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Watervliet City School District – Payroll and Claims Processing (2013M-4)
… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Rochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through … have written policies or procedures for the processing or monitoring of payroll payments. In our audit sample of … order process, through the use of District Procurement Cards (p-cards), significantly increasing the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Oxford Academy and Central School District – Financial Management (2016M-6)
… through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of … Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which … total approximately $19.1 million. Key Findings The Board and District officials did not ensure that the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the … by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The Board did not adopt a policy … Key Recommendations Distribute the procurement policy to all department heads and applicable staff to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for … Leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … and/or personnel Action Forms in their personnel files to establish salaries and wages at the start of each school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 … Key Recommendations Use a request for proposals process to select professional services and ensure proper documents …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection … of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is … large meters were tested and calibrated on a regular basis to help ensure that bills, especially those for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and … over online banking for the period January 1, 2011, to July 31, 2012. Background The Town of Johnsburg is located … oversight of the work performed by the bookkeeper to address her incompatible financial duties. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located … the Town paid 15 supervisors who reported arriving prior to their normal work schedule a total of $15,000 in overtime. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of Belmont – Water and Sewer Operations (2014M-101)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … for the sewer fund. Key Findings Village officials failed to periodically compare the amount of water produced with the … bills or determining, approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218