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Town of Mount Morris – Justice Court (2012M-129)
… over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of … $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Jefferson County Probation Department – Restitution Payments (S9-20-10)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely. Key Findings The Board did not properly establish and manage the capital reserve fund, establish a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… 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/otego-unadilla-central-school-district-school-district-website-s9-19-26Viewing Job Summary – PayServ Manual
… Purpose Viewing an employee's Job Summary provides summarized information about an … one page. This consolidated information on the employee's job record comes from a summary of the changes entered on the …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryMount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, … $13.9 million. Key Findings District officials have relied on the use of fund balance and reserves to close budget gaps, … and amend budgeting practices to avoid over-reliance on the appropriation of fund balance and reserves to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… As a result, the City Common Council (Council) did not have accurate and up-to-date financial information when …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… of claims … Chester Union Free School District Financial Management and Board Oversight 2016M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrighton Central School District – Separation Payments (2016M-119)
… to. District officials did not have written policies or procedures in place to provide guidance to employees and … sufficiently supported. The claims auditor did not review or approve any of the separation payment calculations before …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The … develop a plan to use excess fund balance in a manner that benefits District residents. … Bradford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the period … 31, 2016. Background The West Canada Valley Central School District is located in the Towns of Fairfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the central … 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m