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Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The … year totaled approximately $146 million. Key Findings Not all claims contained the required quotes, bids, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … $570,000. Key Findings Board meeting minutes were not transparent, as motions were not always clearly stated or …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… The Board improperly transferred to the general fund a net total of $40,000 from the capital reserve which had not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … Key Findings Internal controls over reserve funds are not appropriately designed or operating effectively. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … and financial needs. Key Findings District officials did not ensure that all service and performance reports required … were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mState Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier … (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $200,000 for the 2019 plan year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsTown of Friendship – Justice Court Operations (2021M-15)
… collected, recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost … records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Cohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … statutory limits. Annual fund balance appropriations were not used because budgets resulted in operating surpluses. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … almost $100,000 during 2013. Key Findings The members did not review bank reconciliations or conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for the period July … (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … totaled $3.1 million. Key Findings The entire Board did not audit claims; instead, the Director reviewed and …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Genesee Valley Central School District - Financial Management (2019M-231)
… statutory limit by approximately $354,000 or 2 percentage points. The District’s written reserve fund policy was not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … approximately $2.4 million. Key Findings The Board has not adopted policies and procedures governing the budget …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high … approximately $1.3 million. Key Findings The Board did not receive adequate monthly financial reports or establish a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mBelfast Central School District – Reserve Funds (2021M-135)
… properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate … Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … and procedures for cash receipts and disbursements and did not adopt a travel policy. District financials records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127