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McConnellsville Fire District – Financial Operations (2014M-19)
… 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through … The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… at monthly meetings, they are not discussed. The President did not appoint a three-member audit committee to review the … The Treasurer and other individuals who collected moneys did not maintain records for the funds collected at various …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072CUNY Bulletin No. CU-576
… Employees in bargaining units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September … the effective date of a hire is in the second week of a pay period for employees on a current pay cycle, the payroll … OSC Actions OSC will add the dues or agency shop fee amount that should have been deducted in paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … control over other information technology (IT) functions. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … the balances in the collection system. The Controller did not periodically review the Treasurer’s office collection … and irregularities in the City’s financial operations may not be detected. Key Recommendations The Controller should …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Arlington Fire District – Station Number 5 Renovation (2022M-54)
… with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Arlington …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Liberty Central School District – Information Technology (2022M-73)
… School District (District) Board of Education (Board) and District officials adequately safeguarded computerized … contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor providing services may not be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District District officials procured goods and services in accordance with the Board of Educations Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain … approximately $800,000, were needed or reasonable. Did not adopt a written reserve fund policy. Adopting a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… condition. Key Findings The Board and Superintendent did not effectively manage the District’s financial … expenditures by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… were proper and supported. However, Town officials did not always follow the Town’s collections procedures and, as a result, did not always maintain complete collections records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25