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Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … percent of the 2017-18 appropriations. Village officials have not developed a comprehensive, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… leave more than his collective bargaining agreement (CBA) allowed. Key Recommendations Develop and implement … employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Town of Beekmantown is located in Clinton County and has a population of approximately 5,550. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Rutland Fire District – Board Oversight (2017M-262)
… July 31, 2017. Background The Rutland Fire District is a district corporation of the State, separate from the … Town of Rutland in Jefferson County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… which has approximately 140 students, is governed by an elected five-member Board of Education. Budgeted … employees obtain verbal or written quotes when required by the purchasing policy. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Eden Central School District – Payroll (2017M-11)
… 6, 2016. Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… adopted budgets from 2010-11 through 2014-15. Unrestricted fund balance averaged almost 30 percent during the same … of appropriations. Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the … order, committing the District’s funds without proper authorization. Key Recommendations The Board should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Bellmore Union Free School District – Financial Condition (2016M-276)
… Nassau County. The District, which operates three schools with approximately 1,020 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted … handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts … Village of Freeville Time Attendance and Leave Accruals 2017M24 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Johnsburg Central School District – Payroll (2014M-174)
… The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected … payroll timekeeping. Employees did not consistently punch in or out to record times they reported for and left work. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Orangetown – Overtime (2017M-48)
… and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not … Key Recommendations Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Hartford – Online Banking and Information Security (2016M-385)
… the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for total approximately $1.1 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385