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Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Mooers - Highway Asset Accountability (2020M-35)
… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35PayServ
… 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire Hire a Person Mid Pay Period … of Contract Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days Worked Calculator ORP Breaks …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservBroome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188School District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Determine whether … by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Colden – Highway Operations (2017M-127)
… April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The … soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and procedures over …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Iroquois Central School District – Financial Condition (2014M-22)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period of … through November 22, 2013. Background The Iroquois Central School District is located in the Towns of Aurora, Elma, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… through February 28, 2014. Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraVillage of Old Brookville – Cash Receipts (2015M-286)
… 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of … million. Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Wheelerville Union Free School District – Fund Balance (2016M-9)
… The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school … Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Town of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334