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Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Greenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and … members were conducting an annual audit of the Treasurer’s records, they were only briefly examining portions of the Treasurer’s records and were not following the proper steps to provide a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65What is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… claims prior to payment. The Board has not adopted a code of ethics as required per statute. The Board did not … financial activity. Key Recommendations Require that each claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. Adopt a code of ethics to communicate the expected standards of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has … Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… July 1, 2013 through November 30, 2014. Background The Commack Union Free School District is located in the Towns of … Commack Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… benefits. Monitor the MPLH and consider taking measure to move toward the industry standard for MPLH. …
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)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $912,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was … oversight of the employees who prepared the tuition bills. Establish adequate procedures to ensure tuition bills …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… (2010-S-60). Background Our initial report, issued on November 9, 2011, determined that certain Metro-North … In addition these payments will inflate future pension payments for these employees by about $5.5 million. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followPatchogue-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 … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Certain reserves had significant balances when compared to their respective liabilities. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251