Search
Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. Background The Northern … is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraIroquois Central School District – Financial Condition (2014M-22)
… practices for the period of July 1, 2009 through November 22, 2013. Background The Iroquois Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
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)
… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison … Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings The District appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village 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 … 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-286Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The … The Board did not annually audit the Treasurer’s records and reports. The Treasurer did not maintain complete and accurate accounting records. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsSayville Public Library – Treasurer (2016M-334)
… did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Westbury 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-overtimeSchool District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Hortonville 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 … totaled approximately $180,658. Key Findings The Board did not adequately segregate the Secretary-Treasurer’s duties, … other compensating controls. The Secretary-Treasurer does not provide the Board with budget versus actual revenue and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardAccounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do business with the … and the limited, permissible use of rewards or points programs. For more information regarding this Advisory … Reward Programs Information for Travel and Purchase Reward Programs …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsEast Islip Public Library – Cash Receipts (2017M-223)
East Islip Public Library Cash Receipts 2017M223
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, … period totaled $357,962. Key Findings The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending tickets listed in the New York State …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Willsboro Central School District – Financial Condition (2015M-362)
… School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with approximately 275 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Putnam Central School District – Budgeting (2015M-243)
… of Education, operates one school for 20 students from kindergarten through sixth grade, after which students attend …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Otselic Valley Central School District – Capital Project (2015M-263)
… Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, … change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as required by … the life of the projects. Review and approve all project change orders in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263