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City of Mount Vernon – Payroll (2014M-347)
… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Stamford Central School District – Fund Balances (2016M-106)
Stamford Central School District Fund Balances 2016M106
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSchuylerville Central School District – Fund Balance (2016M-113)
… November 30, 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Appendix B — Travel References – Travel and Conference Expense Management
… Guidelines for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… activity funds were adequately safeguarded and cash collections and disbursements were properly accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
Western Suffolk Board of Cooperative Educational Services Budget Transfers and Confirming Purchase Orders 2016M218
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andFishers Island Union Free School District – Five Point Plan (2015M-320)
Fishers Island Union Free School District Five Point Plan 2015M320
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… the same three-year period. The workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. Key Recommendations Revise the … budgets with realistic expenditure estimates. Use excess reserve funds to benefits District residents, in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Cazenovia Central School District – Financial Condition (2015M-327)
… year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual … the annual budgets. Key Recommendations Avoid overreliance on appropriated fund balance. Include reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Caledonia-Mumford Central School District – Online Banking (2016M-227)
… with its bank. The District did not dedicate a separate computer for online transactions to limit access to online … transactions are familiar with its content. Designate a computer to be used only for online banking transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Schenectady City School District – Financial Condition (2014M-168)
… within the statutory limit. Develop a plan for the repayment of RANs and for the long-term management of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … policy. Village officials allowed goods and services to be purchased before authorization from the … policy requirement for the use of requisitions/POs prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Elmira City School District – Financial Condition (2014M-348)
… budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… include a sufficient description of the benefits, rights and responsibilities of all parties to the contracts. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village 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