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Bellmore Union Free School District – Financial Condition (2016M-276)
… through June 30, 2015. Background The Bellmore Union Free School District is located in the Town of Hempstead, Nassau … Bellmore Union Free School District Financial Condition 2016M276 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… based on reasonable estimates. The District retained more fund balance than was legally allowable. Key Recommendations Adopt general fund budgets that are structurally balanced and include … for revenues and appropriations. Develop and adopt a fund balance policy establishing the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
Village of Freeville Time Attendance and Leave Accruals 2017M24
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … over payroll timekeeping. Employees did not consistently punch in or out to record times they reported for and left …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides … Orange County Soil Water Conservation District Financial …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Orangetown – Overtime (2017M-48)
… January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Hartford – Online Banking and Information Security (2016M-385)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… population of approximately 1,440. The Village is governed by an elected three-member Board of Trustees. Budgeted … budgets with realistic estimates which are supported by historical data, trends and other applicable sources of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Bellport – Claims Processing (2014M-126)
… that department heads use the purchase order request form and attach documentation as required by Village policy. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board of Regents, located in …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and … Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. We … Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesHighland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials … did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town … justification or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Worcester Central School District - Fund Balance Management (2022M-75)
… Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of Oyster Bay Cove – Claims Audit (2022M-114)
… without auditing the individual claims. We reviewed 304 claims totaling $775,633 and found that although these …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114