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Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … budgets and the Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster … Department did not always issue press-numbered receipts. Money was not always remitted in a timely manner. Financial …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is governed by … the past three years. Town officials have not developed a written multiyear financial or capital plan or a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … Services (BOCES) is an association of 17 component school districts. The BOCES, which provides more than 70 educational and administrative services to its component …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Plattekill Library – Budgeting Practices (2017M-95)
… is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library services to …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 totaled approximately $802,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017. …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
South Farmingdale Water District Information Technology 2014M153
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Village of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by … fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Green Island Union Free School District - Separation Payments (2019M-55)
… and supported by employee contracts. Key Findings The former Business Manager’s separation payment was … inadequately supported, and he was overpaid by $16,700. The District paid the former Business Manager’s separation payment totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library … accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Altona Fire District – Claims Auditing (2016M-162)
… The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 through May 18, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesWalton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through January 13, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 … BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Lansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing … Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which … approximately $217 million. Key Findings The Board has not developed written policies or procedures to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the general, capital projects and special aid funds for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m