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Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… findings, which we discussed with District officials, we did not identify any material concerns or weaknesses with the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations … create fundraising reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… custody and deposit of cash collections. County officials did not ensure that cash collected was reconciled with the …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Village of Muttontown - Board Oversight (2018M-251)
… seek competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) when …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Ausable Valley Central School District - Claims Auditing (2018M-190)
… 15 check disbursements made during the audit period were not audited and approved before payment. During the audit … period, 45 debit card transactions totaling $24,405 were not audited and approved. Key Recommendations Print signed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… for the 2013 fiscal year. Key Finding The Treasurer has not filed the District’s annual update document (AUD), as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cortland Enlarged City School District – Fund Balance (2017M-65)
… 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/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Islip Union Free School District – Financial Condition (2015M-283)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $111 million. … or resolutions that included the intent or funding levels for three reserves totaling $4.1 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialRoslyn Union Free School District – Cash Receipts (2016M-241)
… if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $104 … Findings Press-numbered triplicate receipts are not issued for money received in building locations other than the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lake Placid Central School District – Investment Program (2023M-94)
… and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94