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Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… 16, 2014. Background The Halcottsville Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to review their duties. Use a request for …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Brookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, … rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. Key Recommendations Audit claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and encompasses 16 … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187BOCES Milk Bidding (2018-MS-2)
… used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mHauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… was to determine whether BOCES was in compliance with State Education Department (SED) requirements for providing …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting Application, ( … custody account balances will be available for agencies to use to report reconciled bank account information needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The Board approved reimbursements to employees for medical benefits claims without ensuring …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Northern Adirondack Central School District – Financial Condition (2020M-51)
… District’s financial condition. Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 … the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of Delhi - Disbursements (2019M-204)
… We found: The former Clerk-Treasurer issued herself five checks totaling $5,100 that she was not entitled to. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Herricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments … valued at $1,484. Key Recommendations Implement procedures to ensure employees’ leave accrual records are accurately …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… system software application (SIS) based on job duties. Disable unneeded network and local user accounts. Sensitive … only have the permissions needed for their job duties and disable any unneeded user accounts. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176