Search
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-239Walton Fire District – Financial Operations (2017M-238)
… Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials adopted unrealistic budgets … filed the District’s annual financial report since 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… For 2017, budgeted appropriations totaled $53.9 million. Key Findings The Board has not adopted adequate policies and … as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many years with no additional collection actions. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, … approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature on checks or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Three Village Central School District – Fuel Inventories (2015M-271)
… 2015-16 fiscal year total approximately $189.5 million. Key Findings The Board has not ensured that policies and … reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies and written … assets. Request and review fuel reconciliation reports on a periodic basis. … Three Village Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… 2015-16 fiscal year totaled approximately $63.1 million. Key Finding Sufficient information was not attached to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative bids. Key Recommendation Attach sufficient documentation to claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and … who should have completed the 2021 SHP Training did so. Key Recommendations City officials should monitor completion … corrective action. Appendix B includes our comment on an issue raised in the City’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her … as required by New York State Town Law Section 123. Key Recommendations The Clerk should: Deposit all collections … to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or … 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-42Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings Student treasurers and … Board and the auditor in a timely manner. Develop written policy and procedures for controls over equipment donated and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage 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-100Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… properly accounted for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance … of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure that sheets …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Deposit - Budget Review (B4-14-22)
… and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as part of the Comptroller’s … Fiscal Stress Monitoring System. The 2015 proposed budget for the Town’s five funds totals $1,378,325 and is funded by …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Medina Central School District - Reserve Funds (2019M-165)
… effectively managed the District’s reserve funds. Key Findings District officials have not performed an … for a purpose for which they were not established. Key Recommendations Review reserve funds to determine whether … take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town 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-180Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… the District accurately maintains employee leave records. Key Findings Employees are allowed to earn vacation leave … seven employees $29,686 for unused leave accruals. Key Recommendations Ensure employees do not use leave time … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Cortlandville Fire District – Credit Cards (2020M-57)
… supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling … totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card policy and … 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/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Village 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