Search
Copiague Fire District– Mechanic Shop Operations (2021M-93)
… vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior … findings in our report. Appendix B includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93West Genesee Central School District - Capital Assets (2023M-128)
… in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, … approval. Key Recommendations Ensure the District’s asset records are complete, accurate, and up to date and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Selected Aspects of the Migrant Education Program (Follow-Up)
… identified in the initial report. However, several of the strategies the Program plans to implement are scheduled to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … Our initial report, issued on May 25, 2010, found that New York City Department of Education (DoE) did not provide John …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followCampbell-Savona Central School District – Financial Condition (2015M-42)
… District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Village of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of … cost savings opportunities. Adopt realistic budgets based on prior years’ actual results, and current and future needs. … and accurate budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or between funds. Revenue Transfers include, but are not limited to, the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Milford – Financial Condition (2013M-355)
… of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an … the Town Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355William Floyd Union Free School District – Payroll (2016M-165)
William Floyd Union Free School District Payroll 2016M165
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Town of Norwich – Justice Court (S9-14-3)
… reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 hours. Assess the risk areas …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through … the budget starting in fiscal year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Jericho Union Free School District – Financial Management (2016M-328)
… financial management practices for the period July 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … of the four years in our audit period (2012-13 through 2014-15). The District's debt service fund had a balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation … payments for the period July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School … to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in circumventing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and reserves, and adopt realistic budgets that include all anticipated revenues and planned expenditures. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 ). … took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal disease (ESRD) who …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-follow