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Amagansett Union Free School District – Financial Condition (2014M-91)
… evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. Background The … has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91City of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all … Establish written policies and procedures for processing payroll and maintaining time records. Require department …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Wynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought … when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … sought when purchasing goods and services that fell below the statutory bidding thresholds. Officials did not: Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Canaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Middleburgh – Claims Audit Process (2023M-56)
… claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … Town’s best interest. Discontinue use of the Town debit card. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
Saratoga County County Bridge Maintenance S9137
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Hancock – Insurance Withholdings (2022M-108)
… (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in underpayments … changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight over …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … written procedures documenting the type of records to be maintained or guidelines for using, approving, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… Define the financial objectives including the purpose, funding goals, conditions for reserve fund use and … reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are … as to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and County … County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Tonawanda – Recreation Fees (2017M-133)
… appropriations for 2017 total approximately $101 million. Key Findings The Department Director did not develop … that an annual audit of the Department was performed. Key Recommendations Establish written procedures for cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCandor Central School District – School Lunch Operations (2015M-173)
… 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGeneva Housing Authority – Cash Receipts (2015M-160)
… procedures for depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software … additional management oversight of the process. Update the overnight cash level policy to clearly define the maximum …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andTravel Advisory No. 11
… Travel and Expense Module in SFS XIII.2.B Expense Report Submission Updated to indicate the Due to State Offset … Policies Chapter XIII, Section 2.B – Expense Report Submission Chapter XIII, Section 4.A – Employee Travel Card …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… did not properly monitor non-payroll disbursements, which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… and reports to ensure they are accurate. Ensure that fundraiser cash advances and receipts are deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over