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Town of Hartwick – Water District Operations (2017M-250)

… some District users. Key Recommendations Continue working with engineers to resolve remaining water meter issues. …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

… the 2016-17 fiscal year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly segregated. Key Recommendations Review the payroll access rights of …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Three Village Central School District – Fuel Inventories (2015M-271)

… Suffolk County. The District, which operates eight schools with approximately 6,700 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

Jefferson Central School District – Procuring Services (2021M-42)

… officials sought competition when procuring services. Key Findings District officials did not always seek … of his interest in the contract with the District. Key Recommendations Seek competition when procuring services. … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42

Northern Adirondack Central School District – Leave Accruals (2020M-50)

… to reflect Board-approved contracts. Discuss overpayments with the District’s legal counsel and take appropriate action … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50

Town of Deposit - Budget Review (B4-14-22)

… of $134,785 and real property tax revenues of $1,243,540. Key Findings Based on the results of our review, we found that the significant … a local law to override the tax levy limit in 2015. Key Recommendations There are no recommendations for this …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22

Medina Central School District - Reserve Funds (2019M-165)

… are properly used. District officials generally agreed with the findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Cortlandville Fire District – Credit Cards (2020M-57)

… and ensure that supporting documentation is provided with credit card claim vouchers prior to approving these … and interest charges. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

… equipment donated and purchased. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… adequately supported and properly audited before payment. Key Findings Village officials did not: Follow the adopted … the audit period. The Board did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise … of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. … …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Town of Covert – Financial Management and Justice Court (2015M-180)

… appropriations for 2015 total approximately $1.2 million. Key Findings The Board adopted budgets that relied heavily on appropriated fund balance and fund balances have declined. … Not all moneys collected were properly receipted. Key Recommendations Ensure that budgets are structurally …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… the 2012-13 fiscal year were approximately $6.1 million. Key Finding We found the District established adequate … procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and … received only the benefits to which they were entitled. Key Recommendation There are no recommendations for this …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Central Valley School District – Claims Audit (2015M-129)

Central Valley School District Claims Audit 2015M129

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129

Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)

… Nassau County. The District, which operates four schools with approximately 1,800 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… and reliable records. City officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… complete the training. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

Village of Irvington – Selected Financial Activities (2015M-265)

… the 2015-16 fiscal year total approximately $16.6 million. Key Finding The Village did not receive any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive … to determine the exact amount owed to the Village. Key Recommendation Request a copy of all amendments to the …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265