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Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash … Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one … implemented specific procedures over the cash receipt process that included providing adequate supervision and …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… is located in Monroe County. The City is governed by the Mayor and the City Council, who are responsible for … … City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fVillage of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fIndian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankSouth 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 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-Pierrepont Central School District – Financial Duties (2017M-229)
ColtonPierrepont Central School District Financial Duties 2017M229
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… for the 37 new employees. … audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and … that benefits District taxpayers. … Johnson City Central School District Financial Condition 2015M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and … students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five schools with approximately 2,900 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsLakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: …
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)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … response letter. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… The purpose of our audit was to determine if the District filed accurate and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. Background The Westmere … members. The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The …
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)
… was to examine the Department’s cash receipts process for the period January 1, 2012 through February 27, 2014. … The Department of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310