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Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… the same tax base. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments and … Determine whether the Town of Fort Edward Town officials ensured that payroll payments and leave …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, … Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners Board ensured receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… [read complete report – pdf] Audit Objective Determine whether the former Town Supervisor … timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads … bank reconciliations were not completed. Monthly financial reports were not provided to the Board or department heads …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … and indicated they would take corrective action. Appendix B includes our comment on an issue raised in the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation to support … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or … to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… rating. The City Comptroller failed to file the required annual financial report (AUD) with our office for fiscal …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure … and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s accounting …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … two professional service providers without entering into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… plans which appropriately addressed the Town’s operational and capital needs and funding sources. Town officials adequately safeguarded … the Town’s IT assets. Key Recommendations Develop and adopt comprehensive long-term financial and capital plans … plans which appropriately addressed the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Objective Determine whether eligible Village employees received and used leave accruals in accordance with Village … Determine whether eligible Village employees received and used leave accruals in accordance with Village …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99