Search
Highland Central School District – Financial Condition (2013M-358)
… and a decline in the general fund balance. District relied on its general fund to subsidize operations of the school … fund. Adopt structurally balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
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)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSelected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant … To determine the extent of implementation of the three recommendations included in our initial audit report Selected Aspects of the Migrant …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followWilliam Floyd Union Free School District – Payroll (2016M-165)
… July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the … 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-165Long 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-90Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East … East Rochester Union Free School District Financial Management and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andManagement of General School Funds (Follow-Up)
… 2010, found that New York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff … prom, and athletic events. We made nine recommendations to DoE designed to strengthen management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… effect of current operations on long-term financial needs was hindered by inaccurate and inadequate financial records … the Board’s unrealistic budgeting. As a result, the Board was not transparent with taxpayers and fund balance declined … as of December 31, 2023 to determine whether the funding was reasonable or would be sufficient for future needs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10West Genesee Central School District - Capital Assets (2023M-128)
… officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million … but not properly recorded in the inventory records and 38 of these assets that cost over $176,000 were also not tagged … assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Rondout Valley Central School District – Fixed Assets (2023M-36)
… in their inventory records corresponding to the musical instruments represented several of each instrument; however, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Village of Ocean Beach – Credit Card Usage (2022M-206)
… (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… posted revenue accounting transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be … See Section 1 – Accounts Payable Journal Voucher & General Ledger Journal Entries Overview of this Chapter for guidance … posted revenue accounting transactions using a General Ledger Journal Entry GLJE in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersCopiague Fire District– Mechanic Shop Operations (2021M-93)
… complete report - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire … (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key Findings The Board and District officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Woodridge – Financial Condition (2013M-172)
… implemented cost saving ideas including improving the insulation of the highway department garage in January 2013 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
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)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Milford – Financial Condition (2013M-355)
The purpose of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355