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Garden City Union Free School District – IT Asset Management (2023M-161)
… [read complete report – pdf] Audit Objective Determine whether Garden City Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau … over Court operations. Key Findings The Justices did not perform bank reconciliations or accountability analyses …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Child Support and Spousal Maintenance – Divorce and Your Benefits
… member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceJericho Water District – Water Use Charges (2013M-395)
… District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial … 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population … $54,900. Key Findings The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with … agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95LaFayette Central School District - Fixed Assets (2018M-073)
… records each year and ensure that they are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate corrective action. … LaFayette Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Red Creek Central School District – Financial Condition (2016M-365)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … through June 9, 2016. Background The Red Creek Central School District is located in the Towns of Butler and Wolcott …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Operational Advisory No. 16
… not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, as well as the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteEast Islip Public Library – Cash Receipts (2017M-223)
… total approximately $4 million. Key Findings Library staff did not issue adequate receipts for all collections. Library staff did not properly account for attraction tickets purchased and … receipts or a cash log that indicates when and from whom payment was received, and the form (i.e., cash or check) …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Dolgeville Central School District – System Access Controls (2016M-265)
… year totaled approximately $19 million. Key Findings Not all financial system and student information system user … regularly review system logs. Key Recommendations Evaluate all existing financial system and student information system …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Hyde Park Central School District - Fixed Assets (2019M-103)
… recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for … fixed assets. District officials improperly appointed the purchasing agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Lansing Fire District – Investment Program (2023M-62)
… during the audit period. However, the District could have earned approximately $70,000, or $61,000 more had … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation … generally agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Overview – Special 20- and 25-Year Plans
… of earnings.* Usually these are the years right before retirement, but they can be anytime in your career. Your FAE … form of termination pay; Payments made in anticipation of retirement; and Any payments made for time not worked. * …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewTown of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… protection services for the residents of the Town of Alden in Erie County, governed by an elected five-member Board of … Key Findings There was no evidence that nearly $64,000 in payments were authorized by the Department’s membership. … did not retain custody of all Department funds as required in its bylaws. The audit committee did not properly perform …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… July 1, 2014 through January 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and federal resources that is not under the … accounts for each user and assign access rights based on job duties. … Young Womens College Prep Charter School of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology