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Onondaga County Probation Department - Financial Operations (2018M-147)
Onondaga County Probation Department Financial Operations 2018M147
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could … Consider offering a health insurance buyout incentive to help reduce costs. Consider providing select …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Mooers - Cash Management (2020M-36)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
Determine whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Comptroller DiNapoli Releases School Audits
… without a valid purchase order, committing the district’s funds without proper authorization. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" … because, when conducted effectively, it can identify claims that have violated or bypassed purchasing and other … offices is located at the end of this publication. Please contact the regional office for your locality with any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… of Weights and Measures Internal Controls Over Revenue Collection 2013M400 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Chateaugay Central School District – Leave Accruals (2016M-149)
… Ellenburg in Clinton County. The District, which operates one school with approximately 550 students, is governed by an … accrual balances were understated by a total of more than one day, valued at $298. The former principal clerk and the … that accrued leave is both earned and carried over from one fiscal year to the next. Designate an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Smithtown – Departmental Operations (2017M-66)
… with any of the eight municipalities permitted to use Town fuel. Neither the Highway Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, … gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit … gallons of unleaded gasoline. The total cost of this fuel usage was approximately $184,850. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Rockville Centre Union Free School District – Information Technology (2023M-140)
… Audit Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ … Determine whether Rockville Centre Union Free School District District officials monitored users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6