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Town of Middleburgh – Claims Audit Process (2023M-56)
… claims could have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved all …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Islip Housing Authority – Cash Disbursements (2017M-167)
Islip Housing Authority Cash Disbursements 2017M167
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua … to approximately 1,400 customers. The District, which is governed by an elected five-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk … operates six schools with approximately 2,000 students, is governed by a seven-member Board of Education. General …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… intact, and whether Village employees received and used leave accruals in accordance with Village policies for the … in the accounting records or deposited timely. Employees’ leave accrual balances were overstated by 648 hours, valued … are recorded and deposited timely. Review and correct leave accrual balances to proper amounts. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… January 1, 2015 through March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a … the annual budget. Use money in the debt service fund to pay related debt service expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized data … April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is governed by a 10-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … the Authority’s purpose or was not properly approved for payment. The Board did not establish adequate controls to … cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291North Salem Central School District – Time and Attendance (2016M-209)
… Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … and formal written procedures over payroll timekeeping to ensure that employees’ leave and work time was accurately … more comprehensive policies that incorporate duties to be completed and records to be maintained for time and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District … School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The … Key Recommendations Adopt realistic annual budgets based on historical trends or other known trends and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… effectively managed the District’s financial condition for the period July 1, 2015 through February 28, 2017. … 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 … the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing process for the … employees had unauthorized personal Internet usage. The rooms housing the IT servers and infrastructure did not have …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… through June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, … Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements