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Putnam County Probation Department – Restitution Payments (S9-20-2)
… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… [ read complete report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through … through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for … Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school board. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review … 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Wappingers Falls – Board Oversight (2023M-70)
… and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and … As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … rates and applicable Board policies. Consult with legal counsel and determine the appropriate course of action to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Churchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific … estimates based on historical trends. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period … million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … applicable licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney 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 … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure receipts from all events were deposited, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mSouth Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Ticonderoga – Capital Project Management (2023M-38)
… Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of German – Supervisor’s Records and Reports (2023M-54)
… Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115