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Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … Determine whether Village of Castile Village officials accurately billed New York State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Maine-Endwell Central School District - Leave Records (2019M-40)
… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … officials maintained accurate and supported employee leave accrual records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Mooers - Highway Asset Accountability (2020M-35)
… which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. The Mooers Volunteer Fire Department (VFD) was … not billed for 2,413 gallons of recorded fuel used, valued at $4,841. Key Recommendations Maintain a complete, accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Mount Markham Central School District – Financial Management (2020M-39)
… Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Forestburgh Fire District – Financial Activities (2015M-203)
Forestburgh Fire District Financial Activities 2015M203
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Ellenville Central School District – Financial Condition (2015M-330)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.6 … Adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Utica Academy of Science Charter School – Purchasing (2015M-71)
… September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… RCSD. Key Recommendation Periodically verify students’ residences and require new proof of residence when a student …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Rochester Career Mentoring Charter School – Procurement (2016M-406)
… services. Key Recommendations Adopt a procurement policy with clear language addressing the procurement of services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Lyme Central School District – Financial Condition (2016M-383)
… period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one … Lyme Central School District Financial Condition 2016M383 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Nelliston – Department of Public Works Payroll (2015M-104)
Village of Nelliston Department of Public Works Payroll 2015M104
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… personal use of a Village vehicle which, as a fringe benefit, should have been reported on his W-2 for … the overpayments noted in the report and properly report fringe benefits for income tax purposes. Officials generally …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Warsaw – Justice Court Operations (2021M-214)
… Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214