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Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is … property taxes and State aid. Key Findings The Board needs to improve its oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … They did not realize that they were required to annually audit the Clerk-Treasurer’s records and reports, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… More real property taxes were assessed than necessary to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Manhasset Union Free School District – IT Asset Management (S9-22-15)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 20 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of … Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the … award with a one-year grant period of October 1, 2014 - September 30, 2015 expires on September 30, 2020 (five years …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… controls and information technology for the period June 1, 2011 through June 17, 2013. Background The Village of Port Byron is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Rhinebeck – Water Fees (2013M-311)
… examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… employees’ hours worked. The Board did not establish pay rates for part-time employees in either a policy or by … records the hours worked by those employees. Ensure pay rates are formalized in writing to clearly define the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373DeRuyter Central School District – Financial Condition (2015M-119)
… District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Saranac Central School District – Student State Aid (2023M-91)
… in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 … claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed … eligible special education students. Provide oversight of the officials who prepared and submitted State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Village of Cato – Water Financial Operations (2023M-145)
… [read complete report – pdf] Audit Objective Determine whether the Village … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements … Freeport Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located … in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial