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Randolph Academy Union Free School District – Financial Management (2015M-248)
… School District is a special act school district, created by the State Legislature in 1985, operating in the Town of … two schools with approximately 160 students, is governed by an appointed seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
Village of Holley Financial Condition of the Water and Sewer Funds 2014M334
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … The following are examples of areas to consider: Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable inventory items such …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Orange – Budget Review (B20-2-14)
… projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … balance of $27,000 as of December 31, 2020. The Town’s 2021 adopted budget complies with the tax cap limit. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Who Is Responsible? – Travel and Conference Expense Management
… and accountability of travel and conference expenses in accordance with board policies: Management officials (or … communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationTown of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … invested. Key Recommendations Ensure purchases are made in accordance with the procurement policy. Update the …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mEast Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, … unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Lake George Fire Company - Cash Receipts (2015M-216)
… George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216