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Tuckahoe Common School District - Financial Condition (2018M-191)

… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Town of Clarkson - Justice Court Operations (2018M-57)

… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Village of Palmyra - Financial Management (2019M-94)

… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Flanders Fire District – Disbursements (2014M-199)

… Purpose of Audit The purpose of our audit was to determine whether disbursements were … State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199

Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)

… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192

Stillwater Central School District – Payroll (2017M-104)

… Stillwater Central School District Payroll 2017M104 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104

West Seneca Fire District #1 – Purchasing (2017M-272)

… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

Town of Chester – Time and Attendance Records (2017M-287)

… for the period January 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. … to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Island Trees Union Free School District – Overtime (2016M-389)

… Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 2,300 students, is governed by an elected seven-member Board of Education. … $58.6 million. Key Finding The District does not have written overtime procedures, and employees are not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)

… The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory

Valley Central School District – Financial Condition (2014M-58)

… Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58

Summitville Fire District – Financial Activities (2016M-395)

Summitville Fire District Financial Activities 2016M395

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

Albany Public Library – Leave Accruals (2015M-293)

… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for the … 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… or for maintaining timekeeping records. Not all department heads signed employee time records to document their … payroll and maintaining time records. Require department heads and supervisors to document their approval of time …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

… Purpose of Audit The purpose of our audit was to examine the District’s … $40.1 million. Key Findings The Board has not adopted a payroll policy. The Board did not formally adopt its approval … approve employee compensation and benefits and ensure that letters of employment clearly evidence this approval. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014m