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Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… report - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections … Determine whether the Village of Sherman Village Treasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
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)
… the District generated operating surpluses totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Rochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
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)
… was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Lyme … officials did not maintain fund balance in accordance with statutory requirements. Key Recommendations Adopt budgets … the District’s unrestricted fund balance complies with the statutory limit and use any excess unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Forestburgh Fire District – Financial Activities (2015M-203)
… Audit The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through … Conduct a thorough annual audit of the Treasurer’s records. Audit all claims before payment, including preapproved utility payments. Deposit cash receipts in a timely manner. …
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)
… period July 1, 2012 through June 30, 2015. Background The Ellenville Central School District is located in the Towns of … Ellenville Central School District Financial Condition …
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)
… a provisional charter in November 2012 by the Board of Regents of the University of the State of New York. For the …
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)
… our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July … School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted … Key Finding We selected a random sample of 25 students and found that the School did not maintain adequate …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn 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 … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
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)
… that timekeeping records for the DPW employees contain detail information of the dates of the days worked. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Your 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-228Maine-Endwell Central School District - Leave Records (2019M-40)
… of personnel responsible for leave accrual records. Explore options for a more streamlined leave accrual system. …
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)
… perform all cash receipts and disbursements duties with little oversight from the Board. The Board has not audited, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Walton – Justice Court Operations (2021M-72)
… monthly financial activity reports and the disposition of tickets to various local and New York State agencies. …
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)
… Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … The Board did not ensure that compensation received by the Clerk-Treasurer was consistent with his individual … Board of Trustees Board ensured compensation received by the ClerkTreasurer was consistent with his individual …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority … Determine whether the Board of Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of New Windsor – Information Technology (2020M-137)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Provide … specific guidelines for the protection of IT assets and data against loss or destruction. Ensure online banking …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150