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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-2972015 Financial Condition Report – 2015 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York's Financial Condition Report for the fiscal year … closing deep projected budget gaps just a few years ago, New York State has continued to improve its short-term … citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and …
https://www.osc.ny.gov/reports/finance/2015-fcrBeaver River Central School District – Payroll (2016M-247)
… School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent … by a seven-member Board of Commissioners, operates three complexes with a total of 240 units for rent. The operating … The Authority’s controls were appropriately designed and operating effectively to ensure that tenant rents were …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… card charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Fairport Central School District - Payroll and Employee Benefits (2023-118)
… However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingEtna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… properly accounted for the financial operations of the civil division (Division). Key Findings Department and … Department properly accounted for the financial operations of the civil division Division …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Moriah - Cash Management (2019M-169)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Village of Greenwich - Cash Management (2019M-230)
… earnings were maximized. Had officials invested available funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Justice Court Fund: Advisories
Justice Court Fund Advisories
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesPawling Central School District – Selected Financial Activities (2012M-185)
… activities for the period July 1, 2010, through January 3, 2012. Background The Pawling Central School District is … reserve. The District’s Audit Committee acted outside the scope of its authority. The District paid four professional … a requirement for a written plan that clearly defines the scope of the project, sources of funding, maximum cost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… July 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not maintain accurate … computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the … from the Town of Queensbury and $15,819 in foreign fire insurance, and had disbursed approximately $687,000. The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m