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City of Ogdensburg - Payroll Processing – (2014M-207)
… the payroll expenditure totals into the central accounting records, but does not review the individual employee names …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Central School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 students. … totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62South Huntington Union Free School District – Financial Condition (2016M-132)
… $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … designated more than $3 million of unrestricted fund balance for costs related to other post-employment benefits … adopting budgets that result in the appropriation of fund balance that will not be used to fund operations. Use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Overview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide as a … of local governments. In the case of cities, the city’s own charter typically contains audit of claims provisions. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Walton Central School District – IT Asset Management (S9-22-24)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 57 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 51 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Copiague Fire District – Cash Disbursements (2019M-225)
… the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for … days before they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one … Limit claims paid before audit to those authorized by law and ensure they are presented for audit at the next …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Directors (Board) had significant discussions of the pros and cons of developing the property. This would include taking into account the struggles of developing and attracting businesses to other COIDA-owned properties. … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaWayne County Probation Department – Restitution Payments (S9-20-6)
… [ read complete report - pdf ] Audit Objective Determine whether the Wayne … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… [ read complete report - pdf ] Audit Objective Determine whether the Suffolk … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Queensbury – Justice Court (S9-14-2)
… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period … 31, 2013. Background The Town covers 72 square miles and has approximately 27,900 residents. The Town Board (Board), comprising a Supervisor and four Board Members, is the governing body responsible for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 … January 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, … upload document each pay period and forward it to the Superintendent for certification. … FondaFultonville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the … restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 million. The Board … funding level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oakfield-Alabama Central School District – Budgeting (2016M-172)
… and the District only used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the 4 percent legal limit during the same … realistic estimates of appropriations and the use of fund balance in the annual budgets. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73