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Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Alexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and … review of bank statements and reconciliations. Ensure all claims are audited, and have documented approval prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. Key Findings City officials did not ensure all credit account purchases and employee reimbursements were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Greene – Investment Program (2023M-112)
… and annually review the investment policy Consider all four objectives of a comprehensive investment program - …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… fuel purchases if Town officials had used the New York State Office of General Services (OGS) contract to purchase … our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Baldwin – Claims Auditing (2023M-113)
… with the Town’s procurement policy when purchasing propane. Key Recommendations Comply with Board policies …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … percent) and $196,000 (26 percent) in the TW general and highway funds, respectively. Actual revenues exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138City of Salamanca - Collections (2023M-131)
… were not always accurately recorded and because adequate collection records were not always maintained, we could not … the correct form of payment (cash or check) listed in the collection records. 26 entries totaling approximately $18,000 … not have either the correct check number included on the collection records, or no check number was listed at all. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings District … for. Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Elmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Brighton Central School District – Procurement (2022M-205)
… officials used vendors that were granted awards from group purchasing organization contracts. However, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Brocton Central School District – Financial Management (2023M-44)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Homer – Non-Payroll Disbursements (2023M-63)
… duties or implement adequate compensating controls. Review bank reconciliations, bank statements and canceled check images to ensure bank … our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… [read complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Schenectady City School District – Math Workbook Inventory (2023M-65)
… of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability … and future operations. Key Findings Four of the seven water districts experienced operating deficits during the … Determine whether Town officials effectively managed the water and sewer funds financial condition to ensure the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259