Search
Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… not conduct an annual audit of the Treasurer’s books and records. The Treasurer did not provide the Board with monthly … Conduct an annual audit of the Treasurer’s books and records. Provide the Board with monthly bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a thorough … and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mWest Islip Union Free School District – Payroll (2016M-78)
… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools … develop payroll certification procedures. Ensure that the ASB certifies the payrolls before checks are printed and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Geneva Housing Authority – Cash Receipts (2015M-160)
… June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… space. Key Findings County officials: Paid more than $1.5 million to a limited liability company (LLC) to lease and …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Cairo - Fuel Management (2019M-150)
… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not … valued at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel … fuel is used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Village of Corinth – Investment Program (2023M-146)
… liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave … Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… are met, including parental consents, prescriptions and service encounter details. Ensure that all IEP-related …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… period July 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in … Western New York Maritime Charter School Financial Operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board … 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, … for 2015 are approximately $41 million. Key Findings The Community Development Department did not routinely obtain … two real properties to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board … 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Tonawanda – Recreation Fees (2017M-133)
… fees using source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133