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School 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)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Kaser Refuse User …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
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)
… operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in … obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, … property for 26 items valued at $144,421. District inventory records of technology assets were inconsistent. Key … controlling inventory and procedures for maintaining fixed asset records. Ensure that all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Orleans 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 … is located in western New York State and has a population of approximately 43,000. The County Legislature serves as the …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
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)
… is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the … that all nonpayroll disbursements are properly audited and approved before payments are distributed. Maintain …
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-extraHauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The District may incur $46,271 in additional payroll costs if …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Village of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … supervisory review of the Treasurer’s work. … Village of Old Brookville Cash Receipts 2015M286 …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
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)
… 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted … unrestricted fund balance in the general town-wide fund is used in a manner that benefits Town residents. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Village of Warsaw – Justice Court Operations (2021M-214)
… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Adequately monitor fundraising activities. Request or receive any periodic and annual financial reports. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsKingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Hyde Park Central School District - Fixed Assets (2019M-103)
… Determine whether District officials ensured that fixed assets were properly recorded, accounted for and … Assets disposed of were not removed from the master inventory list. Key Recommendations The Board should adopt a … controlling inventory and procedures for maintaining fixed asset records. District officials should ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103