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Longwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Belfast …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. Background The Town … Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The bookkeeper accounted for all …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of North Collins - Recreation Department Cash Receipts (2020M-68)
Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47East Meredith Rural Fire District – Financial Activities (2021M-26)
… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… over water and sewer charges for the period January 1, 2014 through March 31, 2015. Background The Town of … located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town … Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The Town lacked comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Lyncourt Union Free School District – Information Technology (2020M-121)
… managed network user accounts and developed a disaster recovery plan. Key Findings District officials did not … user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Accounts Payable Advisory No. 23
… Subject: Proper Coding of State Payments Reportable to the Internal Revenue Service Reference: Guide … Operations (GFO), Chapter XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingMorrisville-Eaton Central School District – Online Banking (2017M-98)
… was to determine whether District officials ensured online banking transactions were appropriate for the period July 1, … million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the … is located in the Chenango and Madison County Towns of Otselic, Lincklaen, Pitcher, Nelson, Lebanon, Georgetown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Audit The purpose of our audit was to examine the resident school district tuition billing processes for the period July … 1, 2013 through June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is … tuition billings for 2013-14 totaled approximately $4.9 million. Key Findings The billing summary report was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are deposited in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities