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East Islip Public Library – Cash Receipts (2017M-223)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Accounts Payable Advisory No. 38
… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsWillsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s … Background The Otselic Valley Central School District is located in the Chenango and Madison County Towns of … Pitcher, Nelson, Lebanon, Georgetown, Pharsalia, Smyrna, Plymouth and Eaton. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Putnam 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-243Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background The Remsen Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Jericho Water District – Water Use Charges (2013M-395)
… and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a … with District policies and properly authorized by a designated official. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… disagreed with some of our findings but indicated they have taken or plan to take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key … Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… officials procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did … Monitor District fuel credit card purchases resulting in 155 charges totaling $16,258 that did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance contributions we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Red Hook – Information Technology (2020M-89)
… monitor employee Internet use. The Village did not define the IT consultant’s responsibilities and did not have …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170