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Sherman Central School District – Claims Processing (2016M-352)
… the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Manhasset Union Free School District – Separation Payments (2016M-150)
… The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees … and procedures for processing and approving retirement incentives and vacation payouts. Direct District Counsel to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Worcester – Claims Audit (2022M-145)
… with competitive bidding requirements or the Town’s procurement policy. 11 claims totaling $4,009 did not have … and complies with statutory requirements and the Town’s procurement policy before approving payment. Ensure that Town … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Barton – Financial Planning (2015M-52)
… budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board … amounts to be budgeted for each revenue and appropriation line. Develop and adopt long-term financial plans. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2014 … September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides … County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVillage of Dering Harbor – Board Oversight (2020M-29)
… that budget line items are not overspent and the Board can take corrective action if necessary. Village officials … of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comment on an …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
The purpose of our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Chestertown Fire District – Claims Processing (2016M-387)
… include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Opinion 91-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … this purpose, a "contract" includes any express or implied claim, account or demand against or agreement with a … pecuniary benefit as a result of the contract in the form of, inter alia , interest payments (see General …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2000-14
… 784, 787, affd 63 AD2d 926, 406 NYS2d 693, affd 48 NY2d 917, 425 NYS2d 91). Section 470 of the Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementLake Placid Central School District – Investment Program (2023M-94)
… and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other … Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3