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Housing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Housing Preferences for Veterans (Report 2011-N-3 ). Background Our initial … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followAccounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), … Reissuing Fraudulently Cashed Checks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksAccounts Payable Advisory No. 23
… vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, … Business Units process any voucher for payments that are not subject to 1099 reporting, accounts payable staff should … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingWantagh Fire District – Payroll (2013M-176)
… December 31, 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Somers Central School District – Fixed Assets (2016M-74)
… or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for extra-classroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process … The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… in Nassau County. The District, which operates two schools with approximately 700 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetFranklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Copiague Union Free School District – Check Signing (2015M-181)
… $112.5 million. Key Findings The District’s check signature policy permits any one of the Board President, … checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all checks … Education Law. The Treasurer and any other official whose signature is required should maintain custody of their …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben … Village of Cohocton Cash Receipts 2015M63 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. … Fire Commissioners. General fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for sewer fund. Key Findings Based on the results of our review, except for certain matters, we found that the … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15