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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Marcy – Justice Court Operations (2020M-166)
… Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Holland Patent Central School District – Fuel Inventory (2023M-141)
… fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts were not needed … to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly accounted for during …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tioga Fire District – Board Oversight (2022M-170)
… District financial activities. Key Findings The Board did not always provide adequate oversight of District financial … activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written … annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials did … activities were properly recorded and reported and funds were safeguarded, which hindered their ability to make …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Middleburgh – Claims Audit Process (2023M-56)
… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … totaling $340,204 we found: The Board approved all claims without a thorough and deliberate review. 11 debit card … unsupported. Four claims totaling $10,064 were approved without evidence of compliance with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Lake Luzerne – Procurement (2022M-95)
… and services. Key Findings The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when procuring goods and services … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not … current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Albany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance new …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key … Determine whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Margaretville - Fiscal Management (2018M-78)
… Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, reducing Village property taxes. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Bennington - Financial Management (2019M-249)
… guide the budget development process or establish reserve funds to help finance future capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249