Search
Town of Maryland - Financial Management (2018M-121)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsState Agencies Bulletin No. 1997
… OT Hry/Biw 2.5 RO5 O19 CU2 Covid-19 OT for Ann-2000 2.5 RUC C75 OU2 OT for Ann 2000 - 2.5 RU2 OTA O2R Overtime OT … current withholding elements in PayServ. The Retro Codes (RUC, RU2, ROR, RO5, RH5, R2O, and R5C) are supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainConnetquot Public Library – Cash Disbursements (2017M-125)
… of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period … 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is … year totaled $6,040,900. Key Findings The Board adopted a policy granting check signing authority to seven Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board … was made by members of the finance committee prior to payment. The finance committee did not complete an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Shelby – Financial Management (2012M-206)
… $2.6 million. Key Findings The Supervisor did not maintain accurate computerized accounting records. Because the bookkeeper did not always enter all transactions in the computerized … Town’s computerized accounting records. The Justice did not properly oversee Court operations. Accountabilities were …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Stafford - Procurement (2018M-134)
… Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost … update the procurement policy annually. Ensure compliance with the procurement policy and New York State General … to encourage competition. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Village of Fort Ann – Financial Condition (2014M-197)
… 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over … did not develop or implement procedures for staff to follow when procuring professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mKing Center Charter School – Purchasing (2013M-215)
… Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or verbal … when items must be competitively bid. The policy also does not address threshold amounts under which approval can be … requires the use of purchase orders, School officials are not routinely using them to initiate the acquisition of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Wells Central School District – Financial Condition Management (2017M-70)
… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 … taxes. … Wells Central School District Financial Condition Management 2017M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash … time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Village of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were inappropriately paid prior to Board audit. There is a lack of segregation of duties within the payroll and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178