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Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Shoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mNew Lebanon Central School District – Financial Condition (2015M-222)
… District, which operates two schools with approximately 420 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementAlexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… - pdf] Audit Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mUnified Court System Bulletin No. UCS-231
… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-220
… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overAssessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, … The Department assesses and collects a wide range of fees for various licenses/certificates issued and services …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesNortheastern Clinton Central School District – Payroll (2016M-76)
… schools with approximately 1,350 students, is governed by an elected seven-member Board of Education. Budgeted … when certifying payrolls. Three employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Lindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Rochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant … projections in the proposed budget are reasonable. Based on the 2017-18 proposed budget, the Village will have …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6East Meadow Union Free School – Overtime (2022M-118)
… the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Fairport Public Library – Financial Management (2014M-354)
… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background … Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354