Search

Village of Franklin – Fund Balance Management (2018M-13)

Village of Franklin Fund Balance Management 2018M13

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13

Florida Union Free School District – Information Technology (2017M-146)

… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146

Accounts Payable Advisory No. 55

… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-date

Accounts Payable Advisory No. 56

… Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties

Wheelerville Union Free School District – Fund Balance (2016M-9)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Cuddebackville Fire District – Board Oversight (2024M-94)

… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Town of Orangetown – Overtime (2017M-48)

… each year. Our review of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these three … transfers, when necessary. Ensure that the identified payroll errors are corrected. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Tonawanda City School District – Financial Management (2016M-370)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2012 through July 22, 2016. Background … Key Findings The District appropriated fund balance to help finance operations, but it was not needed because the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370

Roosevelt Union Free School District – Competitive Procurement (2015M-234)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … Findings District officials did not consistently adhere to established policies and procedures and ensure that goods …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Niagara County – Golf Course Financial Operations (2015M-308)

… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Town of Erwin – Justice Court (2017M-266)

… Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

South Country Central School District – Information Technology Inventory (2017M-219)

… determine whether District officials maintained complete and accurate inventory records to safeguard information … District is governed by a seven-member Board of Education and operates six schools. Operating appropriations for the … the inventory secretary could not maintain a complete and accurate inventory record. Except for a camera valued at …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

City of Lockport – Cash Flow (2014M-195)

… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195