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Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

Webster Public Library - Board Oversight (2018M-125)

… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Arlington Fire District - Purchasing (2018M-43)

… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. Background …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

Gananda Central School District – Financial Condition (2014M-62)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, … year totaled $19,966,154. Key Finding District officials have struggled with fiscal challenges and deteriorating …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Village of North Syracuse – Claims Audit (2014M-131)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Brooktondale Fire District – Purchases and Disbursements (2021M-18)

… whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and … supported. We reviewed 39 disbursements totaling $119,590 of the 304 disbursements totaling $826,000 paid during the … to payment. There were no recommendations as a result of this audit. … Determine whether the Brooktondale Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the … The Board should ensure the Treasurer files the required annual financial report in a timely manner. District … agreed with our recommendation and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … every enrolled student has current proof of residence on file. Provide the Board with detailed information about …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Village of Bainbridge - Conflict of Interest (2019M-72)

… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72

Maine Endwell Central School District – Budget Review (B4-13-14)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… Purpose of Audit The purpose of our audit was to assess controls over cash … Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

Lawrence Union Free School District – Financial Condition (2016M-52)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52

Beekmantown Central School District – Payroll (2017M-26)

… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

Tax Data Verification Form

… County) to report real property tax information for towns and cities within the county. The process for collecting this property tax information has changed and … Form Guidance Enrollment Instructions [pdf] Instructions for Counties [pdf] Instructions for Town and Cities [pdf] …

https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-form