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Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Quogue – Justice Court (2015M-18)
… all money received is deposited in the appropriate bank account within 72 hours of receipt, and verify that all …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Manhasset Union Free School District – Separation Payments (2016M-150)
… total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt … for processing and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement incentive overpayments identified in this report and seek …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal … Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff members … advance and limiting the use of confirming purchase orders to emergency situations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingGreater Amsterdam School District – Financial Condition (2016M-110)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Corning City School District – Procurement (2016M-222)
… 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, … HewlettWoodmere Union Free School District Financial Condition 2016M402 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Hammond Central School District – Payroll (2016M-398)
… of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 … June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … County and the Town of Alexandria in Jefferson County. The District, which operates one school with approximately 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Whitesville Central School District – Financial Management (2016M-313)
… and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit … Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Cobleskill – Budgeting (2023M-138)
… of the $424,000 of fund balance that the Board planned to use to fund projected deficits was not used and unrestricted fund balances increased to levels between 100 and 179 percent of the 2023 …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Greene – Investment Program (2023M-112)
… $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the … Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of … and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Findings The District adopted budgets that included plans to use fund balance which mostly went unused and has … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly … liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Homer – Non-Payroll Disbursements (2023M-63)
… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Upper Jay Fire District – Board Oversight (2023M-24)
… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Lake Luzerne – Payroll (2022M-98)
… [read complete report – pdf] Audit Objective Determine whether the Town of … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98