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Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen … processing function that allow claims to be audited in a timely manner and in accordance with District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … Southampton, Suffolk County. The District is governed by a Board of Education (Board) which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … elected three-member Board of Education, does not operate a school, and its 30 students attend schools in other … District officials established effective procedures to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Village of Speculator – Claims Auditing (2017M-25)
… a population of approximately 320. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… six schools with approximately 3,700 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTown of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Mayville – Online Banking (2020M-150)
Determine whether the Village of Mayville Village Board of Trustees Board ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Lloyd - Information Technology (2019M-36)
… Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and … officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Menands - Justice Court Operations (2019M-185)
… adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact. Key Findings The Justices did not: Deposit 234 … adequately oversee the Courts financial activities and ensure collections are deposited and remitted timely and …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Onondaga County Probation Department - Financial Operations (2018M-147)
… controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees … assess County fees or adequately monitor and enforce fee collection. Establish adequate cash receipt and disbursement … staff properly assess fees and monitor and enforce fee collection. Establish adequate cash collection and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… offering health insurance buyout incentives and providing select special education services in-house. Key Findings … between approximately $10,000 and $251,000. Providing select special education programs in-house. Savings could be … buyout incentive to help reduce costs. Consider providing select special education services in-house to help reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189DiNapoli: 82 School Districts in Fiscal Stress
… and 50 as “susceptible to fiscal stress.” A total of 90 districts were listed in one of these three categories …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressComptroller DiNapoli Releases School Audits
… his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In … his office completed audits of the Avoca Central School District Fire Island Union Free School District Rome City …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Improving the Effectiveness of Your Claims Auditing Process
… auditing process is known as a "super control" because, when conducted effectively, it can identify claims that have … bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, … is being exercised in a diligent and thorough manner. When a local government or school district has a strong …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion