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Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankColton-Pierrepont Central School District – Financial Duties (2017M-229)
… adequately segregated Business office disbursement duties and whether the Treasurer controlled the use of her … District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is … segregated, including preparing bank reconciliations and controlling all phases of the payroll process. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Roslyn Union Free School District – Cash Receipts (2016M-241)
… receipts are not issued for money received in building locations other than the District office. Eight of 30 … issue press-numbered triplicate receipts at all District locations. Ensure that all receipts are deposited on a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cortland Enlarged City School District – Fund Balance (2017M-65)
Cortland Enlarged City School District Fund Balance 2017M65
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Village of Yorkville – Budget Review (B3-13-7)
… fiscal year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of … Village of Yorkville Budget Review B3137 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not develop realistic budgets. From … Determine whether the Board and Village officials developed realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 5, 2015. … elected nine-member Board of Education. Total expenditures for the 2014-15 fiscal year total approximately $28 million. … $1.7 million. The Board has not established a policy for funding and using the reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialVillage of Altamont – Justice Court Operations (2016M-199)
… Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The Justices did not ensure that Court … were not always prepared. Key Recommendations Ensure that all collections are deposited within 72 hours of receipt. Ensure than monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Ausable Valley Central School District - Claims Auditing (2018M-190)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check … by adequate documentation for appropriate purposes and audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… The Department of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 … by an elected five-member Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in … that all fines and fees were properly collected. The Court did not request the suspension of driver’s licenses by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218