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Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
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)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
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)
Town of Niagara Justice Court 2015M218
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash … Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Bellevue Fire District #9 – Procurement (2018M-5)
… fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Village of Muttontown - Board Oversight (2018M-251)
… an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before authorizing payment. … Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or cause a timely audit …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … 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-231Ausable Valley Central School District - Claims Auditing (2018M-190)
… and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited … payment in accordance with New York State Education Law, Section 1724 (Education Law). District officials generally …
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)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Lyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cortland 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-65East Islip Union Free School District – Financial Condition (2015M-283)
… July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six … East Islip Union Free School District Financial Condition 2015M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialRoslyn Union Free School District – Cash Receipts (2016M-241)
… triplicate receipts are not issued for money received in building locations other than the District office. Eight of … in the District’s bank accounts. Key Recommendations Require that District officials issue press-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Bellmore Union Free School District – Payroll (2023M-129)
… increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Ramapo Catskill Library System – Procurement (2015M-84)
… of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January … through December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the Town of Wallkill, Orange …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Village of Altamont – Justice Court Operations (2016M-199)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, … 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Yorkville – Budget Review (B3-13-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … in Oneida County. The Village Board consists of the Mayor and four Trustees. The Village’s tentative 2013-14 general … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
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)
… developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not … a fund balance policy or multiyear financial and capital plans. Key Recommendations Adopt budgets with realistic … financing sources based on historical trends and/or known plans. Develop multiyear financial and capital plans and a …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28