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Brentwood Union Free School District – Information Technology (2023M-83)
audit school brentwood
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was overdue as of August 9, 2024. The Clerk-Treasurers … timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Penn Yan – Procurement (2024M-152)
… ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… [read complete report – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement (CBA) …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Amity - Town Clerk (2018M-183)
… Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the … Cash receipts totaling $238,321 were deposited between one and 15 days past the required date of deposit. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsOnondaga County Probation Department - Financial Operations (2018M-147)
… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Pocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Pine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171City of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75CUNY Bulletin No. CU-162
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-162-december-2002-uniform-allowance-payment-cuny-titlesMinerva Central School District – Payroll (2016M-18)
… if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for … District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which … for processing payroll to ensure that employee salaries and wages were accurately calculated and paid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. … reconciliations. Key Recommendation Develop policies and procedures requiring a final accounting or reconciliation … of each fundraising activity, which should be reviewed and any significant differences resolved and reported to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. … processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key Recommendation This is a positive report and there are no recommendations. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128City of Rome – Solar Power Purchase Agreements (2015M-290)
… were in the best interests of the City. Key Recommendation Engage in a competitive process prior to entering into future …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290