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Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Hadley-Luzerne Central School District - Financial Management (2018M-103)
… and developing long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, … internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… (14 selected employees and all six elected officials), two employees or 14 percent of employees tested did not … workers were excluded from SHP Training and one of the two SHP Trainings provided by the Village did not include all the minimum requirements. As a result, most Village employees were provided with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Preble – Non-Payroll Disbursements (2023M-17)
… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XVII.2 Overview – XVII. Lapsing Appropriations
… Year (SFY) State Operations appropriations (excluding SUNY and CUNY) that are not reappropriated and the SUNY Stabilization Account appropriations lapse after … Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service appropriations lapse after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… number Proceeds received upon disposition Furniture and Fixtures and Machinery and Equipment should be aggregated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Deposit – Claims Auditing (2023M-173)
… $20,659 without the required supporting documents. As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281New Paltz Central School District – Payroll (2021M-45)
… There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s … needs and financing sources for a period of three to five year … Village of Clifton Springs Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. … Town of North Castle Cash Disbursement …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWaverly Central School District - Financial Operations (2019M-136)
… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityPine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Pulaski Academy and Central School District – Financial Condition (2016M-81)
… through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two … Develop realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81