Search

Village of Corfu - Sewer Operations (2018M-133)

… complete report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer … collecting and recording sewer rent revenue. Key Findings The Board routinely adopted budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt multiyear capital and …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133

Terryville Fire District – Treasurer’s Duties (2017M-136)

… provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Village of Ossining – Parking Ticket Collections (2017M-259)

… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

City of Gloversville – Parking Violation Operations (2016M-231)

… was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $16.3 million. … Findings City officials have not established a benchmark for collection rates of unpaid parking violations. The City …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231

Pulaski Academy and Central School District – Financial Condition (2016M-81)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … and take appropriate action, in accordance with statute, to reduce excess funds in the EBALR. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81

Central Square Central School District – Claims Auditing (2016M-292)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. … the central treasurer receives supporting documentation for all activity fund cash receipts. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127

Brocton Central School District – Purchasing (2015M-305)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

New Rochelle City School District – Financial Condition (2013M-377)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … that can be used if these moneys are no longer available to fund District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

St. Regis Falls Central School District – Fund Balance (2016M-141)

… School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141

Scarsdale Union Free School District – Information Technology (2016M-252)

… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252

Malverne Union Free School District – Fund Balance (2016M-120)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … insurance reserve balance and transfer excess funds to fund balance or other reserves. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120

Village of Deposit – Claims Auditing (2023M-173)

… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … Village Board of Trustees Board required adequate support for credit card claims …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Bemus Point Central School District – Reserve Funds (2014M-281)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Town of Preble – Non-Payroll Disbursements (2023M-17)

… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… officials established nonresident tuition (NRT) rates for special education students in accordance with … Key Findings Officials did not establish NRT rates for special education students in accordance with … tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition rate. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records