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Town of Covert – Financial Management and Justice Court (2015M-180)
… May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… procurement policy when acquiring goods. Issue request for proposals for professional service providers who were paid $191,575 for the audit period. The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… complete report - pdf ] Audit Objective Determine whether the District accurately maintains employee leave records. Key … leave accruals. Key Recommendations Ensure employees do not use leave time they are not entitled to. Update … Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Cortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Jefferson Central School District – Procuring Services (2021M-42)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42City of Elmira – Audit Follow-Up (2017M-90-F)
… total approximately $31.7 million. Results of Review Based on our limited procedures, it appears that the City has made …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fThree Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates … for the 2015-16 fiscal year total approximately $189.5 million. Key Findings The Board has not ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020The 80/20 Housing Program (Follow-Up)
… we found that the financial benefits received by the owners of the four sampled developments could not be …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… the Linden Plaza Mitchell-Lama Housing Development (Report 2017-N-5 ). About the Program Our initial report, issued September 6, 2018, examined whether Linden Plaza was … requirements. The audit period was January 1, 2016 through August 31, 2017. The Mitchell-Lama Housing Program was …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … Care (Report 2017-S-74 ). About the Program The Department of Health (Department) pays Medicaid providers using the …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followTown of Deerpark – Real Property Tax Collections (2017M-277)
… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. … population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The … The Town Clerk did not retain sufficient documentation for tax payments dates. The Town Clerk did not prepare daily …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Multiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a minimum of every three years and confirming that known violations are corrected. Key … not always performed, as required. Overall, 59 percent of the PM inspections and 51 percent of the FS inspections were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Hadley-Luzerne Central School District - Financial Management (2018M-103)
… which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund balance exceeded statutory limitations. District officials … Develop a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Webb - Ski Collections (2018M-188)
… [read complete report - pdf] Audit Objective Determine whether Town … adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Westfield Academy and Central School District - Financial Management (2018M-67)
… limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107