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Northeastern Clinton Central School District – Payroll (2016M-76)
… were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … were proper and supported. However, Town officials did not always follow the Town’s collections procedures and, as a … of our findings and recommendations, but indicated they have initiated corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Uniondale Union Free School District – Information Technology (2023M-61)
… nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … rates and applicable Board policies. Consult with legal counsel and determine the appropriate course of action to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. … Consult with legal counsel to ensure the proper use of forfeited funds returned by the administrator. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Portland – Water Operations (2017M-45)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45City of Olean Housing Authority – Board Oversight (2016M-93)
… performance in administering the Authority’s Capital Fund Program (CFP), use of CFP grant funds or financial …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Canajoharie Central School District – Fuel Purchasing (2021M-170)
… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … 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/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Wolcott – Financial Management (2020M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99West Albany Fire District – Credit Card Purchases (2017M-15)
… were not approved in advance by either Board approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation required before making the purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… including a $800 credit card payment to a non-Company vendor, $540 for member reimbursements, $1,455 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andJefferson County Probation Department – Restitution Payments (S9-20-10)
… between seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not maintain an accurate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … take corrective action. … Determine whether the Seneca County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets