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Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for … through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public … Genesee Valley Board of Cooperative Educational Services Purchasing 2016M259 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Carle Place Union Free School District – Payroll (2016M-69)
… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding … compare payroll reports to payroll source documents for accuracy prior to the payroll being processed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69White Plains City School District – Procurement of Professional Services (2014M-240)
… schools with approximately 7,060 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… oversight. The Board did not clearly document its authorization of compensation for all employees. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Bainbridge – Financial Management (2016M-332)
… year totaled approximately $1.1 million. Key Findings From 2013 through 2015, officials used one-time financing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… a population of approximately 770. The Village is governed by an elected Board of Trustees and a Mayor. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Newfane – Supervisor's Financial Records (2017M-7)
… a population of approximately 9,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … A property tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… January 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a … Town of Hartford Online Banking and Information Security …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… population of approximately 1,440. The Village is governed by an elected three-member Board of Trustees. Budgeted … budgets with realistic estimates which are supported by historical data, trends and other applicable sources of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Mill Neck – Financial Management (2014M-358)
… population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a general …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Morris – Board Oversight (2013M-75)
… Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … or to payroll registers, to ensure that the payees and amounts agree. We reviewed 130 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Town of Schroeppel – Cash Disbursements (2014M-296)
… internal controls for these positions as provided by statute. Ensure that payrolls are thoroughly reviewed and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … Village of Port Dickinson Financial Condition 2014M154 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Ulster – Fire Protection Services (2015M-177)
… The Town did not consistently receive financial records from one of the fire companies to be used as a basis for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… a population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343