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Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… their work location needed to allocate costs. As a result, labor costs were not equitable, and Chemung could … Evaluate and analyze services being rendered on a quarterly basis. Annually document the evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Three Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
Johnstown Public Library Cash Receipts 2014M304
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Campbell-Savona Central School District – Budget Review (B2-16-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget appear … decreasing real property taxes by using fund balance and reserve funds to finance operations as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal … 1,400. The Town, which is governed by a five-member elected Town Board, maintains a Justice Court, which has one … of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Middleburgh Central School District – Financial Condition (2013M-206)
… Central School District is located in Schoharie and the Albany Counties. The District is governed by the … $20.2 million. Key Findings Although the Board and District management believed they were effectively … come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates … inaccurately reported one reserve totaling $330,000 and overfunded two reserves totaling approximately $297,000. … of funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, … paid to 10 employees totaling over $80,000. Leave time and compensatory time use was inaccurately recorded. The head …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398West Islip Union Free School District – Payroll (2016M-78)
… July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town … Key Findings Two payroll clerks are responsible for adding new employees into the payroll system, entering payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… (Board) and District officials ensured that the required approvals were obtained for capital project (Project) change … created a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A total of …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Rensselaerville – Claims Auditing (2016M-244)
… The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is … to ensure that claims were properly audited before payment and supported by adequate documentation, the goods and services were received and the claims were for proper …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Bath Central School District - Online Banking (2018M-79)
… banking policy and officials did not develop procedures to adequately segregate online banking duties. Officials did … security training. In addition, sensitive information technology (IT) control weaknesses were communicated … online banking policies and procedures. Designate one computer to be used strictly for online banking transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Fairview Fire District – Audit Follow Up (2009M-211-F)
… of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing … is located in the Town of Greenburgh in Westchester County and is a district corporation of the State, distinct and … miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … During our audit period, the City received one FFI premium payment in the amount of $26,326 and expended $34,822 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Southold Union Free School District - Leave Accruals (2018M-113)
… being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113