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Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… audit was to review the School’s fingerprinting practices for the period July 1, 2014 through March 31, 2016. … an eight-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5.7 … Establish a fingerprinting policy including procedures for new employees, emergency and conditional hires and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorTonawanda City School District - Procurement (2023M-108)
… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Barker – Justice Court Operations (2016M-422)
… to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Newfane – Supervisor's Financial Records (2017M-7)
… records and perform the Town's financial reporting without providing sufficient oversight. The Supervisor did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Dering Harbor – Payroll (2020M-78)
… reimbursements to employees for medical benefits claims without ensuring they had adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Kingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Budgeting (2018M-226)
… excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District had unrestricted funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Herkimer County Community College - Procurement (2019M-186)
… update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance for procuring … insurance. Ensure the purchasing policies and procedures are distributed to all staff involved in the purchasing …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … were not eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… totaling $60,641 and administrative fees totaling $1,144 without audit and approval by the claims auditor. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceFranklin-Treadwell Fire District – Disbursements (2021M-16)
… [read complete report - pdf] Audit Objective Determine whether … to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Accounts Payable Advisory No. 72
… Guidance is also provided for land acquisitions completed without payment. … Updated Guidance for Land Acquisition …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… [ read complete report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76