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Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. … that have online access to SFS, all reclassifications of voucher expenditures made within SFS within the same fund … must be entered as an APJV transaction, with the exception of corrections made to vouchers that used an interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersAccounts Payable Advisory No. 72
… processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional … land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsVillage of Fort Ann – Financial Condition (2014M-197)
… The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is … year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296XV.16.B Sole Custody Reporting – XV. End of Year
… of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), … of each year the Online Services Sole Custody Reporting Application httpswww …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVillage of Bellport – Claims Processing (2014M-126)
Village of Bellport Claims Processing 2014M126
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The Treasurer inappropriately disbursed 84 checks totaling $394,037 prior to the Board resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Pierrepont – Fiscal Stress (2014M-314)
… five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted … for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … action. Appendix B includes our comments on issues raised in the THLDC’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials established … Determine whether Mount Pleasant Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userKingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Homer – Conflict of Interest (2022M-148)
… – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Determine whether any Town of Homer Town officials had prohibited interests in Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized … the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m