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Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s … 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money … regularly reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the … bank account and pay the payroll service fee to the vendor by check using their regular bill-paying process. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments … board. The School, which was established in 2008 under State University of New York authorization, is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village’s general fund … or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The purpose of our audit was to examine the Village’s cash receipt and disbursement practices for the period June … water accounts to be re-levied. … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel … accountability and there were no written procedures to provide guidance to employees. Officials did not investigate variances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, … Ensure that student information is entered correctly in the system, including entry and exit dates used for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Village of Homer – Purchasing and Credit Cards (2017M-112)
… was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure … or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we reviewed 58 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… complete report - pdf] Audit Objective Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… [read complete report - pdf] Audit Objective Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 … City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12