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Uniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Sauquoit Valley Central School District – Financial Condition (2016M-88)
… 1, 2014 through January 31, 2016. Background The Sauquoit Valley Central School District is located in the Towns of … Sauquoit Valley Central School District Financial Condition 2016M88 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. … Key Findings The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… July 1, 2014 through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. … Liberty Central School District Financial Operations 2016M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Hudson Valley Community College – Tuition and Fees (2016M-348)
… 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of the State … Hudson Valley Community College Tuition and Fees 2016M348 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Junius – Supervisor’s Records and Reports (2017M-168)
Town of Junius Supervisors Records and Reports 2017M168
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Sullivan County – Time and Attendance (2017M-55)
… to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. … an elected nine-member County Legislature. Appropriations for personal services for 2017 total approximately $56.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through November 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Ellenville Central School District – Financial Condition (2015M-330)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Arkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through January 13, 2014. … with approximately 1,025 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 … and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled $850,659. Key Findings … documentation. Competitive quotations were not sought for some purchases. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Chatham Central School District – Financial Condition (2015M-161)
… and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates … because the Board overestimated expenditures when developing budgets. The District has not established a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Genesee – Disbursements (2016M-433)
… of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $750,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition … The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104